https://www.taxtmi.com/caselaws?id=12366 The Finance Act, 1983 amended section 35B by barring deduction for expenditure incurred on or after 1 March 1983, effective from 1 April 1983. In recomputing double taxation relief for assessment year 1984-85 on income from a foreign branch, the amended statutory position applied, so the earlier rule allowing the deduction could not govern the computation. The lower authorities had overlooked the change in law, and the issue was answered against the assessee and in favour of the Revenue. en-us Tue, 27 Aug 2002 00:00:00 +0530 Tue, 23 Feb 2010 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12366 The Finance Act, 1983 amended section 35B by barring deduction for expenditure incurred on or after 1 March 1983, effective from 1 April 1983. In recomputing double taxation relief for assessment year 1984-85 on income from a foreign branch, the amended statutory position applied, so the earlier rule allowing the deduction could not govern the computation. The lower authorities had overlooked the change in law, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Tue, 27 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12366