https://www.taxtmi.com/caselaws?id=24409 The court ruled in favor of the assessee on both issues. In the first issue regarding weighted deduction under section 35B of the Income-tax Act, the court held that the location of service, not payment, is crucial for claiming relief. The court dismissed the Revenue's argument and allowed the claim for commission paid to facilitate exports. In the second issue concerning relief under section 80J for the new lamination unit, the court found that the unit met all conditions for relief and ruled in favor of the assessee, disregarding the earlier Calcutta High Court decision that had been reversed by the Supreme Court. en-us Fri, 02 Dec 1988 00:00:00 +0530 Tue, 19 Jan 2010 17:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24409 The court ruled in favor of the assessee on both issues. In the first issue regarding weighted deduction under section 35B of the Income-tax Act, the court held that the location of service, not payment, is crucial for claiming relief. The court dismissed the Revenue's argument and allowed the claim for commission paid to facilitate exports. In the second issue concerning relief under section 80J for the new lamination unit, the court found that the unit met all conditions for relief and ruled in favor of the assessee, disregarding the earlier Calcutta High Court decision that had been reversed by the Supreme Court. Case-Laws Income Tax Fri, 02 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24409