https://www.taxtmi.com/caselaws?id=16098 The court addressed various issues including deduction under section 35B for commission paid to foreign agents, ex gratia payment, building fund disallowance, addition under section 40(c) for medical expenses, and addition under section 80J for separate industrial undertakings. The court remitted the deduction issue under section 35B for further examination, declined issues related to ex gratia payment and building fund disallowance based on factual findings, clarified that cash reimbursements for medical expenses do not constitute a benefit under the Act, and instructed the Tribunal to refer the question of law regarding deduction under section 80J to the court for opinion. en-us Thu, 17 Dec 1998 00:00:00 +0530 Tue, 01 Sep 2009 11:16:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16098 The court addressed various issues including deduction under section 35B for commission paid to foreign agents, ex gratia payment, building fund disallowance, addition under section 40(c) for medical expenses, and addition under section 80J for separate industrial undertakings. The court remitted the deduction issue under section 35B for further examination, declined issues related to ex gratia payment and building fund disallowance based on factual findings, clarified that cash reimbursements for medical expenses do not constitute a benefit under the Act, and instructed the Tribunal to refer the question of law regarding deduction under section 80J to the court for opinion. Case-Laws Income Tax Thu, 17 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16098