https://www.taxtmi.com/caselaws?id=66465 The Appellate Tribunal held that the assessee, a firm engaged in exports, did not qualify as a 'small-scale exporter' for the purpose of claiming a weighted deduction under section 35B of the Income-tax Act, 1961 for the assessment year 1979-80. The Tribunal ruled that goods purchased from small-scale industrial undertakings, even if for embroidery work, did not meet the criteria of being manufactured or produced by the assessee. As a result, the appeal was dismissed, and relief under section 35B(1A) was denied due to the failure to satisfy the essential conditions outlined in the provision. en-us Sat, 29 Sep 1984 00:00:00 +0530 Thu, 24 Feb 2011 18:11:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66465 The Appellate Tribunal held that the assessee, a firm engaged in exports, did not qualify as a 'small-scale exporter' for the purpose of claiming a weighted deduction under section 35B of the Income-tax Act, 1961 for the assessment year 1979-80. The Tribunal ruled that goods purchased from small-scale industrial undertakings, even if for embroidery work, did not meet the criteria of being manufactured or produced by the assessee. As a result, the appeal was dismissed, and relief under section 35B(1A) was denied due to the failure to satisfy the essential conditions outlined in the provision. Case-Laws Income Tax Sat, 29 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66465