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TMI Blog2013 (6) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... ction under section 80HHC of the Act for export of marble blocks, which were cut and polished. This findings are, indisputably, binding on, this court in view of the law laid down in the case of Sudarshan Silks and Sarees v. CIT [2008 (4) TMI 5 - Supreme Court] - in favour of the assessee. - D.B. Income Tax Appeal No.170/2008, D.B. Income Tax Appeal No.124/2008, D.B. Income Tax Appeal No.13/2008 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by Hon'ble Supreme Court in the case of Sudarshan Silks Sarees (supra). The appellant-Revenue has also not controverted that the findings arrived at by the learned Tribunal on facts are not correct or are perverse. Therefore, the findings of facts arrived at by the learned Tribunal need not be gone into by us. 23. Therefore, we are of considered opinion that the learned Tribunal was justified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to benefit of deduction under s.80HHC of the Act. Thus, the second substantial question of law framed in Appeal No. 29 of 2008 is accordingly answered in favour of the assesseerespondent and against the appellant- Revenue. 25. In view of the above, these appeals of the Revenue are hereby dismissed. No order as to costs. 2. The present appeals are, accordingly, dismissed for the same reasons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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