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of <h1>Commissioner's challenge to tour expenses deduction dismissed, Tribunal decision upheld under section 35B.</h1> <h3>Commissioner Of Income-Tax, (Central II) Versus Electric Construction And Equipment Company Limited</h3> The High Court dismissed the Commissioner of Income-tax's application challenging the deduction of tour expenses as revenue expenditure. The Tribunal's ... Business Expenditure, Export Market Development Allowance The High Court dismissed the Commissioner of Income-tax's application regarding the deduction of tour expenses as revenue expenditure. The Tribunal allowed the expenses as they were deemed incidental to the assessee's business, and also directed the weighted deduction under section 35B to be allowed. The Tribunal's decision was based on factual findings and no question of law arose.
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