https://www.taxtmi.com/caselaws?id=20206 Weighted deduction under section 35B(1A) was available only to an assessee exporting goods as an export house or as a small scale exporter, that is, one exporting goods manufactured or produced in a small scale industrial undertaking owned by it. Although the assessee showed that rough emeralds were processed, cut, polished and made marketable, the record did not establish that the undertaking was owned by the assessee. The burden of proving the statutory condition rested on the assessee, and the materials on record were insufficient to satisfy that requirement. Weighted deduction was therefore not admissible. en-us Fri, 29 Oct 1993 00:00:00 +0530 Thu, 12 Nov 2009 13:56:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20206 Weighted deduction under section 35B(1A) was available only to an assessee exporting goods as an export house or as a small scale exporter, that is, one exporting goods manufactured or produced in a small scale industrial undertaking owned by it. Although the assessee showed that rough emeralds were processed, cut, polished and made marketable, the record did not establish that the undertaking was owned by the assessee. The burden of proving the statutory condition rested on the assessee, and the materials on record were insufficient to satisfy that requirement. Weighted deduction was therefore not admissible. Case-Laws Income Tax Fri, 29 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20206