D.b.income Tax Appeal v. Date Of Order: 07.12.2015

IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR D.B.INCOME TAX APPEAL NO.102/2015(Principal, Commissioner of Income Tax, Udaipur vs. Smt.Meena Singh Shekhawat) DATE OF ORDER: 07.12.2015 HON’BLE THE ACTING CHIEF JUSTICE MR.AJIT SINGHHON'BLE MR.JUSTICE ARUN BHANSALI Mr.K.K.Bissa, for the appellant. The question raised in this Income Tax Appeal, filed by thePrincipal, Commissioner of Income Tax, Udaipur, under Section260-A of the Income Tax Act, 1961, is covered by the judgmentof this Court in Commissioner of Income Tax vs. Arihant Tilesand Marbles Pvt.Ltd., [2013] 352 ITR 20(Raj.), in which it washeld that the grant of benefit of deduction on export profit underSection 80HHC of the Act, will be applicable on the export ofmarble, even if it has undergone the process of cutting andpolishing, and that such marble blocks fall within the Entry (x) ofSchedule XII, vide Circular No.693, dated 17.11.1994. The Income Tax Appeal is, accordingly, dismissed. (ARUN BHANSALI), J. (AJIT SINGH), ACTG.C.J.