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TMI Blog2013 (7) TMI 86X X X X Extracts X X X X X X X X Extracts X X X X ..... bruary, 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 that in view of Circular No.693 dated 17.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 are eligible for deduction under s.80HHC of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ramed 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 in Appeal No.29 of 2008 regarding legal effect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax vs. Arihant Tiles & Minerals (P) Ltd & Ors. reported in (2013) 257 CTR (Raj.) 169 followed in D.B. Income Tax Appeal No.13/2008, Commissioner of Income Tax, Udaipur vs. M/s.Jyoti Minerals Pvt. Ltd., the present appeal is liable to be dismissed and the same is hereby dismissed. The question framed in the case is answered against Revenue and in favour of assessee. 6. Parties are directed to bear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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