https://www.taxtmi.com/caselaws?id=123029 The tribunal found that processing of unfinished wooden articles by employed and contract artisans-sanding, handcarving, fitting, staining, painting, polishing, antiquing and packing-qualifies as manufacture or production of articles of artistic value and therefore meets the primary eligibility for export-linked deductions. The assessee was held to satisfy the export threshold for eligible items as finished articles were 100% exported. Employee-count objections were rejected where records supported 71 workers. DEPB and duty drawback receipts were treated as business income and allowed for deduction. Motor car expenditure was partly disallowed for personal use, reduced to a 10% disallowance. en-us Wed, 30 Jun 2010 00:00:00 +0530 Mon, 09 Feb 2026 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123029 The tribunal found that processing of unfinished wooden articles by employed and contract artisans-sanding, handcarving, fitting, staining, painting, polishing, antiquing and packing-qualifies as manufacture or production of articles of artistic value and therefore meets the primary eligibility for export-linked deductions. The assessee was held to satisfy the export threshold for eligible items as finished articles were 100% exported. Employee-count objections were rejected where records supported 71 workers. DEPB and duty drawback receipts were treated as business income and allowed for deduction. Motor car expenditure was partly disallowed for personal use, reduced to a 10% disallowance. Case-Laws Income Tax Wed, 30 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123029