https://www.taxtmi.com/caselaws?id=14706 The High Court allowed the appeal against the levy of interest under the Income-tax Act, stating that an assessee can dispute the levy of interest in an appeal under section 246(1)(c) of the Act if claiming non-liability for the levy. However, the High Court disallowed the weighted deduction under section 35B of the Act, as the expenditure did not fall under any sub-clauses of clause (b) of section 35B(1) and lacked evidence to support its allowance. The matter was remanded for re-examination in accordance with legal principles outlined by the Supreme Court. en-us Tue, 14 Nov 2000 00:00:00 +0530 Sat, 18 Jul 2009 11:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14706 The High Court allowed the appeal against the levy of interest under the Income-tax Act, stating that an assessee can dispute the levy of interest in an appeal under section 246(1)(c) of the Act if claiming non-liability for the levy. However, the High Court disallowed the weighted deduction under section 35B of the Act, as the expenditure did not fall under any sub-clauses of clause (b) of section 35B(1) and lacked evidence to support its allowance. The matter was remanded for re-examination in accordance with legal principles outlined by the Supreme Court. Case-Laws Income Tax Tue, 14 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14706