https://www.taxtmi.com/caselaws?id=58190 The appeal was allowed in favor of the assessee, granting the claim for weighted deduction under s.35B for both Fumigation and Export Inspection Certificate charges. The Tribunal accepted the assessee's claim for deduction under s.35B as r. 6AA, introduced in August 1981, did not apply to the assessment year 1982-83. The Tribunal also determined that the assessee's utilization of government facilities constituted maintenance of laboratory for quality control, allowing the claim under r. 6AA. Additionally, expenses for fumigation activities and export inspection charges were deemed eligible for deduction under s.35B, directing the ITO to recompute the relief accordingly. en-us Mon, 05 Dec 1988 00:00:00 +0530 Fri, 17 Dec 2010 17:30:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58190 The appeal was allowed in favor of the assessee, granting the claim for weighted deduction under s.35B for both Fumigation and Export Inspection Certificate charges. The Tribunal accepted the assessee's claim for deduction under s.35B as r. 6AA, introduced in August 1981, did not apply to the assessment year 1982-83. The Tribunal also determined that the assessee's utilization of government facilities constituted maintenance of laboratory for quality control, allowing the claim under r. 6AA. Additionally, expenses for fumigation activities and export inspection charges were deemed eligible for deduction under s.35B, directing the ITO to recompute the relief accordingly. Case-Laws Income Tax Mon, 05 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58190