https://www.taxtmi.com/caselaws?id=58507 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s directions in favor of the assessee on all issues. This included allowing the assessee to claim weighted deduction under section 35B for stamp charges on export documents, not deducting the subsidy received for setting up an industry from asset costs for depreciation, including work-in-progress in capital computation for section 80J relief, and calculating deductions under sections 80HH and 80J before considering investment allowance. en-us Mon, 28 Sep 1987 00:00:00 +0530 Mon, 20 Dec 2010 12:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58507 The Tribunal dismissed the Revenue's appeal and upheld the CIT(A)'s directions in favor of the assessee on all issues. This included allowing the assessee to claim weighted deduction under section 35B for stamp charges on export documents, not deducting the subsidy received for setting up an industry from asset costs for depreciation, including work-in-progress in capital computation for section 80J relief, and calculating deductions under sections 80HH and 80J before considering investment allowance. Case-Laws Income Tax Mon, 28 Sep 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58507