https://www.taxtmi.com/caselaws?id=15423 The High Court remitted various tax deduction claims back to the Tribunal for fresh consideration, emphasizing the need for factual findings and proper application of relevant rules. The Court highlighted the importance of maintaining an agency outside India for sales promotion to qualify for weighted deductions and directed a reexamination of warehousing charges for potential deductions under specific provisions and rules. The judgment underscores the significance of factual analysis, interpretation of laws, and adherence to established court decisions in determining tax liabilities and deductions. en-us Fri, 20 Aug 1999 00:00:00 +0530 Thu, 06 Aug 2009 14:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15423 The High Court remitted various tax deduction claims back to the Tribunal for fresh consideration, emphasizing the need for factual findings and proper application of relevant rules. The Court highlighted the importance of maintaining an agency outside India for sales promotion to qualify for weighted deductions and directed a reexamination of warehousing charges for potential deductions under specific provisions and rules. The judgment underscores the significance of factual analysis, interpretation of laws, and adherence to established court decisions in determining tax liabilities and deductions. Case-Laws Income Tax Fri, 20 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15423