tonecraft Enterprie vs Commiioner Of Income Tax

Authority: Supreme Court Date: 1999-03-18 AY: 1985-86, 1986-87, 1987-88, 1988-89 Section: 80HHC(2)(b)(ii) Acts: Income Tax Act 1961, Mines and Minerals (Regulation and Development) Act Result: Revenue Citation: (1999) 153 CTR (C) 86 :(1999) 237 ITR 131 (C) : (1999) 103 TAXMAN 490 (C) Justices: .P. Bharucha & R.C. Lahoti, JJ. Appeal No: Civil Appeal No. 144 to 146 of 1994*
Whether granite is a 'mineral' within the meaning of Section 80HHC(2)(b)(ii) of the Income Tax Act, 1961, thereby disentitling the assessee to deduction under Section 80HHC for export of granite --- Held: Yes.

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