https://www.taxtmi.com/caselaws?id=70639 The Tribunal ruled in favor of the assessee, allowing the weighted deduction under section 35B for the assessment year 1979-80. It held that the assessee qualified as a small scale industrial undertaking based on its processing and blending of tea dust for export, considering these activities as manufacturing supported by possession of a manufacturing license. The Tribunal also allowed various claimed deductions, including interest on packing credit, packing materials, ECGC premium, foreign travel expenses, salary, bonus, ex gratia, and commission to foreign agents, relying on legal precedents and judgments. en-us Mon, 03 Feb 1992 00:00:00 +0530 Mon, 18 Apr 2011 12:26:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70639 The Tribunal ruled in favor of the assessee, allowing the weighted deduction under section 35B for the assessment year 1979-80. It held that the assessee qualified as a small scale industrial undertaking based on its processing and blending of tea dust for export, considering these activities as manufacturing supported by possession of a manufacturing license. The Tribunal also allowed various claimed deductions, including interest on packing credit, packing materials, ECGC premium, foreign travel expenses, salary, bonus, ex gratia, and commission to foreign agents, relying on legal precedents and judgments. Case-Laws Income Tax Mon, 03 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70639