https://www.taxtmi.com/caselaws?id=23126 Weighted deduction under section 35B was denied because the assessee had not raised a specific claim before the assessing authority and produced no documentary or oral material to show that any identified expenditure fell within the relevant sub-clauses. The revisional authority was found to have acted within section 264 and to have given full opportunity of hearing, so there was no breach of natural justice. On the material before the authorities, the claim was unsustainable and the writ petition challenging the revisional order was dismissed. en-us Tue, 25 Jul 1989 00:00:00 +0530 Wed, 16 Dec 2009 18:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23126 Weighted deduction under section 35B was denied because the assessee had not raised a specific claim before the assessing authority and produced no documentary or oral material to show that any identified expenditure fell within the relevant sub-clauses. The revisional authority was found to have acted within section 264 and to have given full opportunity of hearing, so there was no breach of natural justice. On the material before the authorities, the claim was unsustainable and the writ petition challenging the revisional order was dismissed. Case-Laws Income Tax Tue, 25 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23126