https://www.taxtmi.com/caselaws?id=10381 The High Court ruled in favor of the assessee, affirming their entitlement to weighted deduction under section 35B of the Income-tax Act, 1961. The Court found that the assessee qualified as a recognized export house and a small scale exporter, meeting the necessary criteria for the deduction. Additionally, the Court determined that the assessee fell under the definition of a small scale industrial unit and was primarily engaged in the manufacture and processing of articles. Consequently, the High Court decided in favor of the assessee on all issues without any order as to costs. en-us Wed, 01 Sep 2004 00:00:00 +0530 Tue, 14 Jul 2009 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10381 The High Court ruled in favor of the assessee, affirming their entitlement to weighted deduction under section 35B of the Income-tax Act, 1961. The Court found that the assessee qualified as a recognized export house and a small scale exporter, meeting the necessary criteria for the deduction. Additionally, the Court determined that the assessee fell under the definition of a small scale industrial unit and was primarily engaged in the manufacture and processing of articles. Consequently, the High Court decided in favor of the assessee on all issues without any order as to costs. Case-Laws Income Tax Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10381