https://www.taxtmi.com/caselaws?id=56234 The Tribunal ruled in favor of the assessee for weighted deduction under section 35C for assessment years 1982-83 and 1983-84. It allowed certain export promotion expenses but disallowed others. The Tribunal distinguished between allowable and disallowable expenses under section 37(2A) and clarified the treatment of gratuity payments under section 40A(5). Additionally, it addressed claims related to investment allowance, depreciation, additional depreciation, extra shift allowance, and other expenses, providing specific rulings for each issue raised. en-us Tue, 09 Mar 1999 00:00:00 +0530 Thu, 02 Dec 2010 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56234 The Tribunal ruled in favor of the assessee for weighted deduction under section 35C for assessment years 1982-83 and 1983-84. It allowed certain export promotion expenses but disallowed others. The Tribunal distinguished between allowable and disallowable expenses under section 37(2A) and clarified the treatment of gratuity payments under section 40A(5). Additionally, it addressed claims related to investment allowance, depreciation, additional depreciation, extra shift allowance, and other expenses, providing specific rulings for each issue raised. Case-Laws Income Tax Tue, 09 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56234