https://www.taxtmi.com/caselaws?id=17851 The court upheld the applicability of Section 144B for the assessment year 1975-76, disallowing a claim under Section 35B for an overriding commission, and ruling that surtax is not deductible in arriving at total income. The court also upheld the rejection of an extra-shift allowance claim for certain electrical items, interpreting the rules narrowly. The court did not address the applicability of Section 40A(5) for employment periods outside India, as the question was not pursued. The court agreed with the Tribunal's findings on all issues except the unanswered question, with no order as to costs. en-us Fri, 03 Nov 1995 00:00:00 +0530 Fri, 25 Sep 2009 12:10:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17851 The court upheld the applicability of Section 144B for the assessment year 1975-76, disallowing a claim under Section 35B for an overriding commission, and ruling that surtax is not deductible in arriving at total income. The court also upheld the rejection of an extra-shift allowance claim for certain electrical items, interpreting the rules narrowly. The court did not address the applicability of Section 40A(5) for employment periods outside India, as the question was not pursued. The court agreed with the Tribunal's findings on all issues except the unanswered question, with no order as to costs. Case-Laws Income Tax Fri, 03 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17851