https://www.taxtmi.com/caselaws?id=55470 Section 263 revisional power was discussed as being unavailable only where the specific matter had already been considered and decided in appeal; a general appellate reference to section 35B did not amount to adjudication of every item falling under that provision, so the export sales commission issue was treated as outside merger. The article also states that commission paid to foreign agents can qualify for weighted deduction under section 35B(1)(b)(iv) because maintaining an agency outside India includes an arrangement operating through agents, and the provision was read as an export incentive. On that reasoning, the withdrawal of the deduction was described as unjustified. en-us Thu, 20 Sep 1990 00:00:00 +0530 Sat, 27 Nov 2010 12:14:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55470 Section 263 revisional power was discussed as being unavailable only where the specific matter had already been considered and decided in appeal; a general appellate reference to section 35B did not amount to adjudication of every item falling under that provision, so the export sales commission issue was treated as outside merger. The article also states that commission paid to foreign agents can qualify for weighted deduction under section 35B(1)(b)(iv) because maintaining an agency outside India includes an arrangement operating through agents, and the provision was read as an export incentive. On that reasoning, the withdrawal of the deduction was described as unjustified. Case-Laws Income Tax Thu, 20 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55470