https://www.taxtmi.com/caselaws?id=18990 Weighted deduction under section 35B(1A) was denied because the assessee-firm failed to prove that the relevant goods were manufactured or produced in a small-scale industrial undertaking owned by it. The court treated the facts as comparable to an earlier case where production was carried out through labourers paid by work and there was no documentary material establishing a qualifying undertaking. On that basis, the claimed export-related incentive was not allowable. en-us Fri, 10 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 12:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18990 Weighted deduction under section 35B(1A) was denied because the assessee-firm failed to prove that the relevant goods were manufactured or produced in a small-scale industrial undertaking owned by it. The court treated the facts as comparable to an earlier case where production was carried out through labourers paid by work and there was no documentary material establishing a qualifying undertaking. On that basis, the claimed export-related incentive was not allowable. Case-Laws Income Tax Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18990