https://www.taxtmi.com/caselaws?id=69970 The Tribunal dismissed the appeals for the assessment years 1974-75 and 1975-76, confirming the disallowance of weighted deductions on disputed items of expenditure. However, the Third Member's decision required a re-examination of the claims by the Commissioner (Appeals) based on the principles laid down by the Special Bench in J.H. & Co. and the Madras High Court decision in Southern Sea Foods (P.) Ltd. en-us Wed, 05 Dec 1984 00:00:00 +0530 Wed, 13 Apr 2011 11:29:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69970 The Tribunal dismissed the appeals for the assessment years 1974-75 and 1975-76, confirming the disallowance of weighted deductions on disputed items of expenditure. However, the Third Member's decision required a re-examination of the claims by the Commissioner (Appeals) based on the principles laid down by the Special Bench in J.H. & Co. and the Madras High Court decision in Southern Sea Foods (P.) Ltd. Case-Laws Income Tax Wed, 05 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69970