https://www.taxtmi.com/caselaws?id=17176 The court ruled against the assessee in all three issues. Firstly, the deduction of surtax payable under the Companies (Profits) Surtax Act, 1964, was disallowed. Secondly, the disallowance of Rs. 20,000 for conference expenses was upheld due to the nature of entertainment expenses. Lastly, the claim for weighted deduction under section 35B for freight and miscellaneous expenses was denied as the freight charges did not qualify for the deduction. The court's decisions favored the Department in each instance. en-us Thu, 24 Jul 1997 00:00:00 +0530 Tue, 15 Sep 2009 16:05:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17176 The court ruled against the assessee in all three issues. Firstly, the deduction of surtax payable under the Companies (Profits) Surtax Act, 1964, was disallowed. Secondly, the disallowance of Rs. 20,000 for conference expenses was upheld due to the nature of entertainment expenses. Lastly, the claim for weighted deduction under section 35B for freight and miscellaneous expenses was denied as the freight charges did not qualify for the deduction. The court's decisions favored the Department in each instance. Case-Laws Income Tax Thu, 24 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17176