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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>High Court allows deduction of expenses under Income-tax Act; upholds Tribunal's direction for claim consideration.</h1> The High Court of Delhi ruled in favor of the assessee, allowing the deduction of expenses under section 35B of the Income-tax Act, 1961. The Court upheld ... Export Market Development Allowance, Weighted Deduction The High Court of Delhi ruled in favor of the assessee regarding a claim for deduction of expenses under section 35B of the Income-tax Act, 1961. The Tribunal directed the Income-tax Officer to consider the claim on its merits, which was supported by Supreme Court decisions. The Court held that the Tribunal's approach was valid and that the plea raised by the assessee could be admitted by the Commissioner of Income-tax (Appeals).