https://www.taxtmi.com/caselaws?id=11829 The High Court remitted the case back to the Tribunal for reconsideration regarding the entitlement to weighted deduction under section 35B of the Income-tax Act, 1961. The Court emphasized the need for the assessee to prove that the expenditure aligns with the specified sub-clauses of the Act and placed the burden of proof on the company to establish eligibility for the deduction. The Tribunal's decision was challenged due to the failure to specify the sub-clause of section 35B(1)(b) under which the claim fell and the lack of sufficient evidence demonstrating that the expenses were incurred for business purposes as required by law. en-us Thu, 14 Nov 2002 00:00:00 +0530 Tue, 09 Feb 2010 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11829 The High Court remitted the case back to the Tribunal for reconsideration regarding the entitlement to weighted deduction under section 35B of the Income-tax Act, 1961. The Court emphasized the need for the assessee to prove that the expenditure aligns with the specified sub-clauses of the Act and placed the burden of proof on the company to establish eligibility for the deduction. The Tribunal's decision was challenged due to the failure to specify the sub-clause of section 35B(1)(b) under which the claim fell and the lack of sufficient evidence demonstrating that the expenses were incurred for business purposes as required by law. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11829