https://www.taxtmi.com/caselaws?id=21330 The court directed the Tribunal to reexamine the issues regarding deductions and allowances claimed by the assessee. It emphasized the need for proper consideration of provisions made for payment to the gratuity fund, entitlement to claim export markets development allowance, and weighted deduction under section 35B of the Income-tax Act. The Tribunal was instructed to distinguish between incremental liability and employer's share contribution under the Gratuity Act and to confine the entitlement to weighted deduction to commission paid and administrative expenses incurred in India, excluding foreign sales commission and foreign travel expenses. en-us Mon, 22 Jan 1990 00:00:00 +0530 Sat, 21 Nov 2009 16:00:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21330 The court directed the Tribunal to reexamine the issues regarding deductions and allowances claimed by the assessee. It emphasized the need for proper consideration of provisions made for payment to the gratuity fund, entitlement to claim export markets development allowance, and weighted deduction under section 35B of the Income-tax Act. The Tribunal was instructed to distinguish between incremental liability and employer's share contribution under the Gratuity Act and to confine the entitlement to weighted deduction to commission paid and administrative expenses incurred in India, excluding foreign sales commission and foreign travel expenses. Case-Laws Income Tax Mon, 22 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21330