https://www.taxtmi.com/caselaws?id=26006 Commission expenditure claimed by an Export House Certificate holder was treated as eligible for weighted deduction under section 35B because the relevant CBDT instruction did not deny relief for the assessment years in question and, for expenditure incurred on or after 1 April 1978, its additional conditions were satisfied. The instruction was treated as binding on the Revenue, so the Revenue could not insist on a reference of the proposed question. The assessee's claim succeeded and the Revenue's petition for reference failed. en-us Wed, 24 Sep 1986 00:00:00 +0530 Tue, 02 Feb 2010 12:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26006 Commission expenditure claimed by an Export House Certificate holder was treated as eligible for weighted deduction under section 35B because the relevant CBDT instruction did not deny relief for the assessment years in question and, for expenditure incurred on or after 1 April 1978, its additional conditions were satisfied. The instruction was treated as binding on the Revenue, so the Revenue could not insist on a reference of the proposed question. The assessee's claim succeeded and the Revenue's petition for reference failed. Case-Laws Income Tax Wed, 24 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26006