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TMI Blog2013 (12) TMI 1718X X X X Extracts X X X X X X X X Extracts X X X X ..... , dresses them and polishes them before exporting. We have perused the Tribunal order and have considered the entire facts and evidence available before us. We are in agreement with the ld. CIT(A) that there is no change in the business of the assessee from earlier years and similar type of export is being done in this year too. Therefore, assessee becomes entitled to deduction u/s 10B under identical facts and circumstances. Decision in favor of assessee. - Dr. O.K. Narayanan, Vice-President And Shri S. S. Godara, Judicial Member For the Appellant : Shri Shaji P. Jacob, Addl. CIT. For the Respondent : Shri V. Srinivasan, ITP. ORDER PER S.S. GODARA, JUDICIAL MEMBER This appeal filed by the Revenue for assessment year 2008-09, is directed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dimensional rough or crude granite , further described as rough block it would mean that the granite exported was unpolished . As per the Assessing Officer, assessee s reliance on the order of the tribunal for assessment year 2005-06 would also not support its case as the facts were different as in the said year the granite exported were stated to have been polished before being exported. Therefore, he observed in the assessment order that the assessee s activity could not be termed as manufacture or production since the granite had only been made fit for transportation. Proceeding on this reasoning, the Assessing Officer made disallowance/addition and the assessee s total income was assessed at ₹ 2,45,96,135/-. 6. Aggrieved, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and tiles and not when they are a block polishing results in a smooth end product. But, under similar circumstances, the assessee was allowed the benefit of section 10B by the ITAT in assessment year 2005-06, in I.T.A. No. 632/Mds/2009, vide order dated 13.8.2009 on the ground that the assessee had exported polished granite. While doing so, the Tribunal had observed that the assessee extracts granite blocks from the quarry, dresses them and polishes them before exporting. The Assessing Officer tried to distinguish the facts of the year 2005-06 by observing that from the sales invoices in this year it is seen that the goods exported are not polished granites. Consequently, he denied the deduction u/s 10B in this year. As against this, the l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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