https://www.taxtmi.com/caselaws?id=58667 The Tribunal held that the assessee was not entitled to the weighted deduction under section 35B for salary and travelling expenses. The majority view emphasized that such expenses were akin to the cost of goods or services, ineligible for weighted deduction. The Tribunal relied on the Special Bench decision in J. Hemchand & Co., stating it should be followed over earlier Tribunal decisions. The appeals were allowed, overturning the Commissioner (Appeals)'s decision and reinstating the Income Tax Officer's disallowance of the claim. en-us Thu, 29 Oct 1981 00:00:00 +0530 Tue, 21 Dec 2010 14:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58667 The Tribunal held that the assessee was not entitled to the weighted deduction under section 35B for salary and travelling expenses. The majority view emphasized that such expenses were akin to the cost of goods or services, ineligible for weighted deduction. The Tribunal relied on the Special Bench decision in J. Hemchand & Co., stating it should be followed over earlier Tribunal decisions. The appeals were allowed, overturning the Commissioner (Appeals)'s decision and reinstating the Income Tax Officer's disallowance of the claim. Case-Laws Income Tax Thu, 29 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58667