https://www.taxtmi.com/caselaws?id=27954 The court ruled in favor of the assessee on the disallowance of technical service charges as capital expenditure and entitlement to relief under section 80 for the Kottayam unit. It upheld the deduction of incremental liability for gratuity based on actuarial valuation. However, the court decided against the assessee on the weighted deduction under section 35B for royalty related to export sales, stating that the expenditure did not qualify under the relevant provision. en-us Tue, 04 Oct 1983 00:00:00 +0530 Wed, 17 Feb 2010 10:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27954 The court ruled in favor of the assessee on the disallowance of technical service charges as capital expenditure and entitlement to relief under section 80 for the Kottayam unit. It upheld the deduction of incremental liability for gratuity based on actuarial valuation. However, the court decided against the assessee on the weighted deduction under section 35B for royalty related to export sales, stating that the expenditure did not qualify under the relevant provision. Case-Laws Income Tax Tue, 04 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27954