IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR -------------------------------------------------------- INCOME TAX APPEAL No. 7 of 2008 C.I.T.UDAIPUR V/S M/S MADHAV MARBLES & GRANITES LTD. Mr. KK BISSA, for the appellant / petitioner Date of Order : 14.1.2008 HON'BLE SHRI N P GUPTA,J. HON'BLE SHRI DEO NARAYAN THANVI,J. ORDER ----- Heard learned counsel for the appellant. Three questions have been raised by the Revenue in this appeal. First being, as to whether on the facts and in the circumstances of the case as well as in the law, the learned Tribunal was justified in holding the activity of sawing of granites blocks and cutting in seizable slabs and tiles before selling them in the market is manufacturing eligible for exemption under Section 10B of the Income Tax Act. This question has been decided by the learned Tribunal relying upon a judgment of this Court itself having been rendered in the case of M/s.Arihant Tiles and Marbles dated 30.5.2007. It is not shown that that judgment does not hold good so far. In that view of the matter, the question is covered against the Revenue by the said judgment. The second question raised is, as to whether the learned Tribunal was justified in holding the learned CIT (A)'s direction for reducing 90% of machine hire charges from profits of the business for the purpose of calculating deduction under Section 80HHC. In our view, the findings recorded by the Tribunal, and the Commissioner are fully in accordance with the provisions of Section 80HHC (4C) read with even Explanation (baa), and read with different Clauses of Section 28. The the deduction has rightly been allowed. The third question raised is about the Tribunal being justified in upholding the reducing the disallowance on account of deferred revenue expenditure. This question has also been decided by the learned Tribunal by relying upon a judgment of this Court in Bajaj Sewashram Ltd. Vs. DBIT, DBIT No.39/2003, and it is not shown that that judgment does not hold good as on the date. By this judgment, this question is also concluded against the Revenue. Thus, in our view, none of the questions raised, either arise, or survive in the appeal. The appeal thus, has no force, and is dismissed summarily. ( DEO NARAYAN THANVI ),J. ( N P GUPTA ),J. /tarun/