9911796707
TMI Blog2013 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... s.80HHC of the Act for export of marble blocks, which were cut and polished - appellant-Revenue has also not controverted that the findings arrived at by the learned Tribunal on facts are not correct or are perverse - Following the decision of Commissioner of Income Tax vs. Arihant Tiles & Minerals (P) Ltd. & Ors. [2013 (6) TMI 45 - RAJASTHAN HIGH COURT] and Sudarshan Silks & Sarees Versus Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Learned counsel for appellant fairly and frankly conceded that similar appeal of the department against same assessee i.e. D.B. Income Tax Appeal No.13/2008 on the same point, which is involved in the present case, has already been dismissed by this Court on 17th May, 2013 along with D.B. Income Tax Appeal Nos.170/2008 and 124/2008. He further submitted that present case is fully covered by above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and polished. These findings are, indisputably, binding on this Court in view of law laid down 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 int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ular does not adversely affect claims of the assessee-respondents and the assessees are entitled 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 assessee-respondent and against the appellant-Revenue. 25. In view of the above, these appeals of the Revenue are hereby dismissed. N ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
