https://www.taxtmi.com/caselaws?id=16332 The court ruled against the assessee in both issues. Expenses on stevedoring charges and port dues were not allowed as weighted deduction under section 35B. The ex-gratia payment made to employees was not deductible under section 37 but should be assessed under the second proviso to section 36(1)(ii). The Tribunal was instructed to provide the assessee with an opportunity to establish eligibility for deduction under that section. The court concluded the matter without awarding costs. en-us Fri, 06 Nov 1998 00:00:00 +0530 Mon, 07 Sep 2009 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16332 The court ruled against the assessee in both issues. Expenses on stevedoring charges and port dues were not allowed as weighted deduction under section 35B. The ex-gratia payment made to employees was not deductible under section 37 but should be assessed under the second proviso to section 36(1)(ii). The Tribunal was instructed to provide the assessee with an opportunity to establish eligibility for deduction under that section. The court concluded the matter without awarding costs. Case-Laws Income Tax Fri, 06 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16332