https://www.taxtmi.com/caselaws?id=66027 The Tribunal upheld the Commissioner (Appeals)'s decision allowing the weighted deduction under section 35B, determining that the payment to EPI constituted a commission for services related to export. The cross-objection by the assessee was dismissed due to a significant delay and lack of essential facts on record. The departmental appeal was partially allowed, and the cross-objection was rejected. en-us Thu, 04 Aug 1988 00:00:00 +0530 Sat, 19 Feb 2011 18:58:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66027 The Tribunal upheld the Commissioner (Appeals)'s decision allowing the weighted deduction under section 35B, determining that the payment to EPI constituted a commission for services related to export. The cross-objection by the assessee was dismissed due to a significant delay and lack of essential facts on record. The departmental appeal was partially allowed, and the cross-objection was rejected. Case-Laws Income Tax Thu, 04 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66027