https://www.taxtmi.com/caselaws?id=25527 Section 35B weighted deduction was examined in relation to local and foreign travelling expenses, with the assessee challenging both the total disallowance of local journey expenses and the restriction of foreign travelling expenses to 80%. The High Court treated the complaint that the percentage disallowance lacked any material basis as a question of law and directed the Tribunal to draw up a statement of case for its decision. It also held that the scope of section 35B, including whether the Commissioner (Appeals) had rightly allowed the foreign expenses and whether the Tribunal could reduce that relief in the absence of a departmental appeal, required reference to the High Court for adjudication. en-us Tue, 13 Jan 1987 00:00:00 +0530 Fri, 29 Jan 2010 12:23:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25527 Section 35B weighted deduction was examined in relation to local and foreign travelling expenses, with the assessee challenging both the total disallowance of local journey expenses and the restriction of foreign travelling expenses to 80%. The High Court treated the complaint that the percentage disallowance lacked any material basis as a question of law and directed the Tribunal to draw up a statement of case for its decision. It also held that the scope of section 35B, including whether the Commissioner (Appeals) had rightly allowed the foreign expenses and whether the Tribunal could reduce that relief in the absence of a departmental appeal, required reference to the High Court for adjudication. Case-Laws Income Tax Tue, 13 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25527