2008 (1) TMI 544

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..... ities in regard to the nature of granite blocks exported by the assessee. In the circumstances, we have to allow the appeal without answering the question of law framed in this appeal, to the Assessing Officer to give his finding regarding the nature of granite blocks exported by the assessee and consider the case of the assessee for the benefit under section 80HHC of the Income-tax Act. - 73 of .....

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..... ing upon the judgment of this court reported in CIT v. God Granites [1999] 240 ITR 343 (Karn). The learned counsel appearing for the Revenue contends in order to apply the ratio of the principles laid down in God Granites [1999] 240 ITR 343 (Karn), the Assessing Officer was required to give his findings, whether the granite exported by the respondent-assessee was a raw granite or a polishe .....

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