https://www.taxtmi.com/caselaws?id=23542 The High Court dismissed the application, ruling that the issues raised regarding the interpretation of weighted deduction under section 35B of the Income-tax Act, 1961, were findings of fact rather than questions of law. The Court upheld the Tribunal's decisions on the eligibility of specific payments and the allocation of expenses for weighted deduction, emphasizing that these determinations were factual and did not require a reference. No costs were awarded in this case. en-us Mon, 23 Jan 1989 00:00:00 +0530 Mon, 21 Dec 2009 16:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23542 The High Court dismissed the application, ruling that the issues raised regarding the interpretation of weighted deduction under section 35B of the Income-tax Act, 1961, were findings of fact rather than questions of law. The Court upheld the Tribunal's decisions on the eligibility of specific payments and the allocation of expenses for weighted deduction, emphasizing that these determinations were factual and did not require a reference. No costs were awarded in this case. Case-Laws Income Tax Mon, 23 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23542