https://www.taxtmi.com/caselaws?id=21564 The court ruled in favor of the Revenue for questions 1 to 3 related to section 80J deductions, aligning with the decision in Lohia Machines Ltd. v. Union of India. However, for question 4 concerning expenses eligible for development allowance under section 35B, the court ruled in favor of the assessee, allowing weighted deductions on certain expenses directly related to exports. No costs were awarded in the judgment. en-us Tue, 19 May 1992 00:00:00 +0530 Wed, 25 Nov 2009 13:28:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21564 The court ruled in favor of the Revenue for questions 1 to 3 related to section 80J deductions, aligning with the decision in Lohia Machines Ltd. v. Union of India. However, for question 4 concerning expenses eligible for development allowance under section 35B, the court ruled in favor of the assessee, allowing weighted deductions on certain expenses directly related to exports. No costs were awarded in the judgment. Case-Laws Income Tax Tue, 19 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21564