https://www.taxtmi.com/caselaws?id=58426 The Appellate Tribunal ITAT BOMBAY-B ruled on an appeal concerning the admissibility of relief under section 35B of the Income Tax Act for various expenditures incurred by a company. The Tribunal rejected certain items of expenditure for relief under section 35B, aligned with a previous order. It allowed the assessee to claim relief for additional expenditures based on a decision by the Andhra Pradesh High Court. The judgment detailed expenses eligible for weighted deduction and resolved a dispute over entertainment expenditure disallowed by the ITO, ultimately partly allowing the assessee's appeal and partly allowing the department's appeal. en-us Fri, 18 Sep 1981 00:00:00 +0530 Sat, 18 Dec 2010 18:54:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58426 The Appellate Tribunal ITAT BOMBAY-B ruled on an appeal concerning the admissibility of relief under section 35B of the Income Tax Act for various expenditures incurred by a company. The Tribunal rejected certain items of expenditure for relief under section 35B, aligned with a previous order. It allowed the assessee to claim relief for additional expenditures based on a decision by the Andhra Pradesh High Court. The judgment detailed expenses eligible for weighted deduction and resolved a dispute over entertainment expenditure disallowed by the ITO, ultimately partly allowing the assessee's appeal and partly allowing the department's appeal. Case-Laws Income Tax Fri, 18 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58426