https://www.taxtmi.com/caselaws?id=18745 The High Court directed the Tribunal to reconsider the case in light of Instruction No. 1441, emphasizing the need for a uniform interpretation of section 35B of the Income-tax Act, 1961. The judgment highlighted the importance of adhering to guidelines issued by the Central Board of Direct Taxes for consistent application of the law regarding weighted deduction. The case outcome focused on ensuring clarity and consistency in determining the eligibility of expenses for weighted deduction, emphasizing alignment with the guidelines provided by the tax authorities. en-us Mon, 13 Nov 1995 00:00:00 +0530 Sat, 31 Oct 2009 17:11:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18745 The High Court directed the Tribunal to reconsider the case in light of Instruction No. 1441, emphasizing the need for a uniform interpretation of section 35B of the Income-tax Act, 1961. The judgment highlighted the importance of adhering to guidelines issued by the Central Board of Direct Taxes for consistent application of the law regarding weighted deduction. The case outcome focused on ensuring clarity and consistency in determining the eligibility of expenses for weighted deduction, emphasizing alignment with the guidelines provided by the tax authorities. Case-Laws Income Tax Mon, 13 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18745