https://www.taxtmi.com/caselaws?id=58487 The Tribunal remanded the matter back to the CIT(A) for fresh consideration regarding the exclusion of borrowed capital from capital employed for deduction under s. 80J of the IT Act, 1961, in light of the Supreme Court's interim order staying the retrospective amendment. However, the Tribunal upheld the denial of weighted deduction under s. 35B for export inspection fees, ruling that the deduction only applied if the assessee maintained a laboratory or facility for quality control, not for payments made to others. en-us Fri, 09 Nov 1984 00:00:00 +0530 Mon, 20 Dec 2010 12:06:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58487 The Tribunal remanded the matter back to the CIT(A) for fresh consideration regarding the exclusion of borrowed capital from capital employed for deduction under s. 80J of the IT Act, 1961, in light of the Supreme Court's interim order staying the retrospective amendment. However, the Tribunal upheld the denial of weighted deduction under s. 35B for export inspection fees, ruling that the deduction only applied if the assessee maintained a laboratory or facility for quality control, not for payments made to others. Case-Laws Income Tax Fri, 09 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58487