https://www.taxtmi.com/caselaws?id=58690 The Tribunal partially allowed the department's appeal, ruling that the assessee was entitled to weighted deduction only for the proportion of qualifying expenditure corresponding to the percentage of diamonds exported as a small-scale exporter. The judgment clarified the restrictive nature of the provisions under section 35B(1A) during the relevant period and highlighted the specific conditions that needed to be met for claiming weighted deduction as a small-scale exporter. en-us Thu, 07 Feb 1985 00:00:00 +0530 Tue, 21 Dec 2010 15:51:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58690 The Tribunal partially allowed the department's appeal, ruling that the assessee was entitled to weighted deduction only for the proportion of qualifying expenditure corresponding to the percentage of diamonds exported as a small-scale exporter. The judgment clarified the restrictive nature of the provisions under section 35B(1A) during the relevant period and highlighted the specific conditions that needed to be met for claiming weighted deduction as a small-scale exporter. Case-Laws Income Tax Thu, 07 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58690