https://www.taxtmi.com/caselaws?id=17825 The court, in a judgment delivered by G. S. SINGHVI J., allowed the petitions filed by the petitioner regarding the assessment years 1981-82 and 1982-83. The court directed the Income-tax Appellate Tribunal to refer two key questions of law to the High Court concerning the allowance of relief for duty draw-back and cash incentives without determining entitlement basis, and the permission of weighted deduction under section 35B. The Tribunal was instructed to prepare a statement of the case and submit it with relevant records for further review by the High Court. en-us Mon, 18 Nov 1996 00:00:00 +0530 Fri, 25 Sep 2009 10:56:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17825 The court, in a judgment delivered by G. S. SINGHVI J., allowed the petitions filed by the petitioner regarding the assessment years 1981-82 and 1982-83. The court directed the Income-tax Appellate Tribunal to refer two key questions of law to the High Court concerning the allowance of relief for duty draw-back and cash incentives without determining entitlement basis, and the permission of weighted deduction under section 35B. The Tribunal was instructed to prepare a statement of the case and submit it with relevant records for further review by the High Court. Case-Laws Income Tax Mon, 18 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17825