https://www.taxtmi.com/caselaws?id=67388 The Tribunal partly allowed the appeals for statistical purposes and remanded specific issues to the ITO and IAC (Asst.) for further examination. The Tribunal emphasized the need for detailed scrutiny of relevant agreements and expenditure items to determine the assessability of security forfeited by the assessee company, the allowability of weighted deductions under Section 35B, including on commission paid to Indian agents on exports, and the entertainment expenditure for assessment years 1978-79 to 1980-81. en-us Fri, 17 Oct 1986 00:00:00 +0530 Thu, 10 Mar 2011 12:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67388 The Tribunal partly allowed the appeals for statistical purposes and remanded specific issues to the ITO and IAC (Asst.) for further examination. The Tribunal emphasized the need for detailed scrutiny of relevant agreements and expenditure items to determine the assessability of security forfeited by the assessee company, the allowability of weighted deductions under Section 35B, including on commission paid to Indian agents on exports, and the entertainment expenditure for assessment years 1978-79 to 1980-81. Case-Laws Income Tax Fri, 17 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67388