https://www.taxtmi.com/caselaws?id=190956 Weighted deduction under section 35B(1)(b)(iii) was unavailable for expenditure on packing materials, lorry freight, harbour dues, steamer freight and related incidental costs. The packing materials claim had already been rejected by an earlier Madras HC decision, and the assessee's supporting precedent on the remaining items had been overruled by the Supreme Court. As the governing authority no longer supported the claim and the expenditure fell outside the allowable scope of the provision, the deduction was declined and the issue was answered against the assessee. en-us Wed, 17 Feb 1999 00:00:00 +0530 Sat, 11 Mar 2017 10:00:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190956 Weighted deduction under section 35B(1)(b)(iii) was unavailable for expenditure on packing materials, lorry freight, harbour dues, steamer freight and related incidental costs. The packing materials claim had already been rejected by an earlier Madras HC decision, and the assessee's supporting precedent on the remaining items had been overruled by the Supreme Court. As the governing authority no longer supported the claim and the expenditure fell outside the allowable scope of the provision, the deduction was declined and the issue was answered against the assessee. Case-Laws Income Tax Wed, 17 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190956