https://www.taxtmi.com/caselaws?id=68611 The Tribunal partially allowed the appeal by granting the deduction under section 80HHC for the export of processed and dressed marble blocks, emphasizing the substantial value addition and acceptance of manual polishing as meeting the requirements. Additionally, the Tribunal allowed the deduction for PF and ESI contributions deposited before the due date of filing the return under section 139(1), following a retrospective amendment. However, the disallowance of sales commission expenses related to the earlier year was upheld based on the mercantile system of accounting, where deductions are allowed when the liability is incurred. en-us Fri, 18 Aug 2006 00:00:00 +0530 Sat, 15 Jun 2013 17:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68611 The Tribunal partially allowed the appeal by granting the deduction under section 80HHC for the export of processed and dressed marble blocks, emphasizing the substantial value addition and acceptance of manual polishing as meeting the requirements. Additionally, the Tribunal allowed the deduction for PF and ESI contributions deposited before the due date of filing the return under section 139(1), following a retrospective amendment. However, the disallowance of sales commission expenses related to the earlier year was upheld based on the mercantile system of accounting, where deductions are allowed when the liability is incurred. Case-Laws Income Tax Fri, 18 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68611