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of <h1>Supreme Court Directs Tribunal to Seek High Court Opinion on Section 35B Interpretation</h1> The SC allowed the civil appeal as the HC declined to call for a reference on the interpretation of section 35B. The Tribunal is directed to refer the ... Whether the Tribunal was right in law in holding that the assessee was entitled to weighted deduction under section 35B on expenses on sea freight of and insurance charges incurred by the assessee whether in India or outside - question plainly relates to the correct interpretation to be placed upon the provisions of section 35B and, therefore, is a question of law, the reference of which ought to have been called for by the High Court. The Supreme Court allowed the civil appeal as the High Court declined to call for a reference regarding the interpretation of section 35B on weighted deduction for sea freight and insurance charges. The Tribunal is directed to refer the question to the High Court for its opinion.
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