https://www.taxtmi.com/caselaws?id=16013 The court ruled in favor of the assessee regarding the deduction of the initial contribution to the superannuation fund under section 36(1)(iv) of the Income-tax Act, 1961. However, the court sided with the Revenue concerning the commission paid to Dr. Beck and Co. A. G., West Germany for weighted deduction under section 35B. Additionally, the court determined that expenses on export inspection charges and loading/unloading were not eligible for weighted deduction under section 35B for the relevant assessment years. The judgment addressed various issues related to deductions and eligibility for weighted deductions under specific sections of the Income-tax Act, 1961, based on legal precedents and interpretations. en-us Tue, 15 Jun 1999 00:00:00 +0530 Mon, 31 Aug 2009 15:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16013 The court ruled in favor of the assessee regarding the deduction of the initial contribution to the superannuation fund under section 36(1)(iv) of the Income-tax Act, 1961. However, the court sided with the Revenue concerning the commission paid to Dr. Beck and Co. A. G., West Germany for weighted deduction under section 35B. Additionally, the court determined that expenses on export inspection charges and loading/unloading were not eligible for weighted deduction under section 35B for the relevant assessment years. The judgment addressed various issues related to deductions and eligibility for weighted deductions under specific sections of the Income-tax Act, 1961, based on legal precedents and interpretations. Case-Laws Income Tax Tue, 15 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16013