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<h1>High Court: Section 35B & 80HH eligibility clarified, Tribunal's order on rectification petition deemed improper.</h1> The High Court of Madras ruled against the assessee regarding weighted deduction under section 35B for packing credit. The Court held that eligibility for ... Appellate Tribunal, Rectification of Mistakes, Special Deduction The High Court of Madras ruled against the assessee on the issue of weighted deduction under section 35B for packing credit. The Court held that the eligibility of the assessee to claim the benefit of section 80HH depends on establishing a new industrial undertaking, remanding the matter back to the Income-tax Officer for further assessment. The Court found that the Tribunal's order on the rectification petition was not proper based on the findings in the appeal.