https://www.taxtmi.com/caselaws?id=12146 The court ruled against the assessee's claim for weighted deduction under section 35B of the Income-tax Act, 1961 for various expenditure items for assessment years 1977-78 and 1978-79. The court emphasized the need for the assessee to prove that the expenses were incurred exclusively for specified purposes and rejected the blanket allowance of expenditure. The burden of proof was placed on the assessee to establish eligibility for weighted deduction under section 35B, resulting in the denial of the claim for all expenses in question. en-us Thu, 07 Nov 2002 00:00:00 +0530 Wed, 17 Feb 2010 19:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12146 The court ruled against the assessee's claim for weighted deduction under section 35B of the Income-tax Act, 1961 for various expenditure items for assessment years 1977-78 and 1978-79. The court emphasized the need for the assessee to prove that the expenses were incurred exclusively for specified purposes and rejected the blanket allowance of expenditure. The burden of proof was placed on the assessee to establish eligibility for weighted deduction under section 35B, resulting in the denial of the claim for all expenses in question. Case-Laws Income Tax Thu, 07 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12146