https://www.taxtmi.com/caselaws?id=21699 The court ruled against the partnership firm, disallowing weighted deduction for various expenditure items under section 35B of the Income-tax Act, 1961. While allowing deduction for analysis charges incurred outside India, the court rejected claims for weight difference, quality allowance, quota slips, and godown rent incurred in India. The court upheld a partial deduction for kharajat expenses, finding insufficient evidence for full deduction. Ultimately, the partnership firm was only entitled to weighted deduction for analysis charges, with the remaining claims being disallowed. en-us Tue, 03 Dec 1991 00:00:00 +0530 Thu, 26 Nov 2009 18:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21699 The court ruled against the partnership firm, disallowing weighted deduction for various expenditure items under section 35B of the Income-tax Act, 1961. While allowing deduction for analysis charges incurred outside India, the court rejected claims for weight difference, quality allowance, quota slips, and godown rent incurred in India. The court upheld a partial deduction for kharajat expenses, finding insufficient evidence for full deduction. Ultimately, the partnership firm was only entitled to weighted deduction for analysis charges, with the remaining claims being disallowed. Case-Laws Income Tax Tue, 03 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21699