Dismissing the appeal the Court held  that considering the activity of cutting and polishing of tiles carried out by the assessee from the blocks mined and in view of the decision in CIT v. Goverdhan Prasad (D. B. I. T. A. No. 299 of 2009 dated March 2, 2017), the Tribunal was proper in granting the benefit of special deduction under section 80IB. No substantial question of law. (AY.2003-04)