https://www.taxtmi.com/caselaws?id=15155 The court dismissed the tax case, ruling that the assessee was not entitled to the claimed deductions under section 35B for various expenses such as foreign travel, agency commission, and interest charges. Additionally, the court held that Rule 6AA was not applicable retrospectively for the assessment year 1981-82, affirming the decisions of the Tribunal on both issues. en-us Mon, 20 Apr 1998 00:00:00 +0530 Mon, 03 Aug 2009 13:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15155 The court dismissed the tax case, ruling that the assessee was not entitled to the claimed deductions under section 35B for various expenses such as foreign travel, agency commission, and interest charges. Additionally, the court held that Rule 6AA was not applicable retrospectively for the assessment year 1981-82, affirming the decisions of the Tribunal on both issues. Case-Laws Income Tax Mon, 20 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15155