https://www.taxtmi.com/caselaws?id=58532 The Appellate Tribunal ITAT BOMBAY-C considered cross appeals by the assessee and the revenue regarding the claim of weighted deduction under section 35B of the Income-tax Act, 1961. The Tribunal disagreed with the Additional Commissioner's classification of expenses, directing further examination. It found that certain expenses like travelling within India and labels on exported goods were ineligible for deduction. However, expenses related to commission, sales promotion, and certain salary payments were deemed eligible. The Tribunal directed the Income Tax Officer to reassess the eligibility of other expenses, ultimately allowing both appeals in part for statistical purposes. en-us Fri, 23 Jun 1978 00:00:00 +0530 Mon, 20 Dec 2010 14:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58532 The Appellate Tribunal ITAT BOMBAY-C considered cross appeals by the assessee and the revenue regarding the claim of weighted deduction under section 35B of the Income-tax Act, 1961. The Tribunal disagreed with the Additional Commissioner's classification of expenses, directing further examination. It found that certain expenses like travelling within India and labels on exported goods were ineligible for deduction. However, expenses related to commission, sales promotion, and certain salary payments were deemed eligible. The Tribunal directed the Income Tax Officer to reassess the eligibility of other expenses, ultimately allowing both appeals in part for statistical purposes. Case-Laws Income Tax Fri, 23 Jun 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58532