https://www.taxtmi.com/caselaws?id=20649 The court concluded that the assessee was not entitled to claim weighted deduction under section 35B of the Income-tax Act, 1961 for various expenditures incurred. The Tribunal's decision to reject the claim was upheld based on the lack of details provided for specific expenses and the nature of the expenses not falling within the allowable activities specified in the Act. The court affirmed the Commissioner's decision to disallow certain items and found that the expenses related to transport and octroi were also not eligible for deduction under section 35B. The reference was answered in favor of the revenue authorities. en-us Thu, 05 Dec 1991 00:00:00 +0530 Mon, 16 Nov 2009 13:02:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20649 The court concluded that the assessee was not entitled to claim weighted deduction under section 35B of the Income-tax Act, 1961 for various expenditures incurred. The Tribunal's decision to reject the claim was upheld based on the lack of details provided for specific expenses and the nature of the expenses not falling within the allowable activities specified in the Act. The court affirmed the Commissioner's decision to disallow certain items and found that the expenses related to transport and octroi were also not eligible for deduction under section 35B. The reference was answered in favor of the revenue authorities. Case-Laws Income Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20649