https://www.taxtmi.com/caselaws?id=67247 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal. It confirmed the deletion of the addition of Rs. 4,46,501 as income, allowed the weighted deduction under section 35B, and partially sustained the disallowance of fabrication charges. The disallowance of Rs. 1,000 out of postage, telegram, and telephone expenses was upheld as the ground was not pressed during the proceedings. en-us Mon, 30 Dec 1985 00:00:00 +0530 Wed, 09 Mar 2011 17:16:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67247 The Tribunal dismissed the revenue's appeal and partly allowed the assessee's appeal. It confirmed the deletion of the addition of Rs. 4,46,501 as income, allowed the weighted deduction under section 35B, and partially sustained the disallowance of fabrication charges. The disallowance of Rs. 1,000 out of postage, telegram, and telephone expenses was upheld as the ground was not pressed during the proceedings. Case-Laws Income Tax Mon, 30 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67247