https://www.taxtmi.com/caselaws?id=66611 The Tribunal partly allowed the appeal, granting weighted deduction for maintaining a branch office at Bagdad under section 35B(1)(b)(iv). However, the claim for weighted deduction on labour wages and travelling expenses was denied based on precedents. The Tribunal found that expenses related to the branch office were eligible for deduction, while labour wages and travelling expenses were considered as part of service procurement costs and not eligible for deduction. en-us Mon, 22 Sep 1986 00:00:00 +0530 Sat, 05 Mar 2011 11:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66611 The Tribunal partly allowed the appeal, granting weighted deduction for maintaining a branch office at Bagdad under section 35B(1)(b)(iv). However, the claim for weighted deduction on labour wages and travelling expenses was denied based on precedents. The Tribunal found that expenses related to the branch office were eligible for deduction, while labour wages and travelling expenses were considered as part of service procurement costs and not eligible for deduction. Case-Laws Income Tax Mon, 22 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66611