https://www.taxtmi.com/caselaws?id=23690 The High Court directed the Income-tax Appellate Tribunal to reconsider the appeal regarding the claim of weighted deduction under section 35B of the Income-tax Act for expenses related to maintaining an export house. The court emphasized the importance of reviewing the Special Bench decision and the circular issued by the Central Board of Direct Taxes before reaching a final decision on the matter. The Commissioner of Income-tax (Revenue) was instructed to provide the relevant circular to the Tribunal for further consideration. en-us Wed, 18 Jan 1989 00:00:00 +0530 Thu, 15 Jun 2017 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23690 The High Court directed the Income-tax Appellate Tribunal to reconsider the appeal regarding the claim of weighted deduction under section 35B of the Income-tax Act for expenses related to maintaining an export house. The court emphasized the importance of reviewing the Special Bench decision and the circular issued by the Central Board of Direct Taxes before reaching a final decision on the matter. The Commissioner of Income-tax (Revenue) was instructed to provide the relevant circular to the Tribunal for further consideration. Case-Laws Income Tax Wed, 18 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23690