2013 (7) TMI 86

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....Court admitted this appeal on 21st February, 2011 on the following substantial question of law:- "Whether in the facts and in the present circumstances of the case as well as in the law, the learned Tribunal was justified in upholding the order of the learned CIT(A) deleting the addition on account of disallowance of deduction under Section 80HHC on export of marble blocks ignoring the fact tha....

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....s already been considered and decided by this Court in Commissioner of Income Tax vs. Arihant Tiles & Minerals (P) Ltd. & Ors. reported in (2013) 257 CTR (Raj.) 169. Paras 22 to 25 of the above referred judgment is reproduced, as under :- "22.In the present case, finding of the learned Tribunal is in favour of assessee-respondents and it has been categorically held that the assessee-respondents....

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....e dismissed and the substantial question of law framed above is accordingly answered in favour of assessee-respondents and against the appellant-Revenue. 24. It is also pertinent to note that since the Circular No.693, dt. 17th Nov.,1994 has already been referred to and discussed along with the substantial question of law framed in these appeals for the second substantial question of law framed....