https://www.taxtmi.com/caselaws?id=23307 The High Court directed the Appellate Tribunal to refer specific questions regarding the eligibility for weighted deduction under section 35B of the Income-tax Act for commission payments made in India for exports to the U.S.S.R. The judgment emphasized the burden of proof on the assessee to establish expenses were incurred outside India. It also addressed the acceptance of a Special Bench decision and a circular by the Central Board of Direct Taxes. The Court found the question referred in the Income-tax Referred Cases to be vague and declined to answer it, disposing of the original petitions and references without costs. The judgment was forwarded to the Appellate Tribunal for compliance. en-us Thu, 18 Jun 1987 00:00:00 +0530 Tue, 06 Jun 2017 17:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23307 The High Court directed the Appellate Tribunal to refer specific questions regarding the eligibility for weighted deduction under section 35B of the Income-tax Act for commission payments made in India for exports to the U.S.S.R. The judgment emphasized the burden of proof on the assessee to establish expenses were incurred outside India. It also addressed the acceptance of a Special Bench decision and a circular by the Central Board of Direct Taxes. The Court found the question referred in the Income-tax Referred Cases to be vague and declined to answer it, disposing of the original petitions and references without costs. The judgment was forwarded to the Appellate Tribunal for compliance. Case-Laws Income Tax Thu, 18 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23307