https://www.taxtmi.com/caselaws?id=65129 The court upheld the disallowance of certain expenses related to weighted deduction under section 35-B for the assessment year 1975-76. Various challenges to the CIT (A) orders were considered, with partial deductions allowed on specific items such as meeting and conference expenses for foreign delegations. The court confirmed the disallowance of certain export expenses and delegation expenses based on relevant case law and directed allocations for specified items. Ultimately, the appeals by the assessee were partially allowed, while the Revenue's appeals were dismissed, concluding the case. en-us Sat, 05 Dec 1981 00:00:00 +0530 Sat, 12 Feb 2011 14:44:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65129 The court upheld the disallowance of certain expenses related to weighted deduction under section 35-B for the assessment year 1975-76. Various challenges to the CIT (A) orders were considered, with partial deductions allowed on specific items such as meeting and conference expenses for foreign delegations. The court confirmed the disallowance of certain export expenses and delegation expenses based on relevant case law and directed allocations for specified items. Ultimately, the appeals by the assessee were partially allowed, while the Revenue's appeals were dismissed, concluding the case. Case-Laws Income Tax Sat, 05 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65129