https://www.taxtmi.com/caselaws?id=17864 The High Court of GAUHATI ruled in favor of the assessee, allowing the deduction under section 35B(1)(b)(iv) for expenses related to maintaining a warehouse outside India. The Court reframed the question to focus on the real controversy and emphasized that questions should align with the Tribunal's order without introducing new issues. This decision underscores the significance of accurately framing questions in line with the Income-tax Act provisions. en-us Fri, 23 Aug 1996 00:00:00 +0530 Fri, 25 Sep 2009 12:52:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17864 The High Court of GAUHATI ruled in favor of the assessee, allowing the deduction under section 35B(1)(b)(iv) for expenses related to maintaining a warehouse outside India. The Court reframed the question to focus on the real controversy and emphasized that questions should align with the Tribunal's order without introducing new issues. This decision underscores the significance of accurately framing questions in line with the Income-tax Act provisions. Case-Laws Income Tax Fri, 23 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17864