Commissioner Of Income Tax, Udaipur v. M/S. Talesara Exports

D.B. INCOME TAX APPEAL NO.260/2013 Commissioner of Income Tax, UdaipurVs. M/s. Talesara Exports DATE OF ORDER : 27.10.2015 HON'BLE MR. JUSTICE GOVIND MATHURHON'BLE MISS JUSTICE JAISHREE THAKUR Mr. KK Bissa, for the appellant ... This appeal is preferred to question correctness of thejudgment dated 15.7.2013 passed by the Income Tax AppellateTribunal, Jodhpur Bench, Jodhpur in ITA No.65/Jodh/2013. From perusal of facts, it is apparent that the assessee-Unit isinvolved in cutting and sizing of marble stone and that is amanufacturing process, therefore, the exemption as per Section10B of the Income Tax Act, 1961 is applicable. The learned IncomeTax Appellate Tribunal has not committed any wrong in arriving atthe conclusion that the exemption as per the provisions aforesaidwas rightly claimed. The other issue with regard to addition ofRs.42,940/- on account of payment of transportation charges isbased on the finding of fact and, therefore, that does not involveany substantial question of law. The appeal is dismissed accordingly. , J. , J.