https://www.taxtmi.com/caselaws?id=58821 The Tribunal upheld the disallowance of surtax liabilities claimed as revenue expenditure for the assessee's business. Regarding the non-grant of relief under section 35B of the Income-tax Act, the Tribunal recognized the activities of the Government undertaking involved in promoting export activities and allowed relief for some expenses incurred. The matter was remitted back to the ITO for computation of the allowance based on the nature of expenses, with the assessee directed to provide necessary evidence. The appeals were partly allowed, with the Judicial Member concurring with the decision. en-us Fri, 24 Dec 1982 00:00:00 +0530 Wed, 22 Dec 2010 13:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58821 The Tribunal upheld the disallowance of surtax liabilities claimed as revenue expenditure for the assessee's business. Regarding the non-grant of relief under section 35B of the Income-tax Act, the Tribunal recognized the activities of the Government undertaking involved in promoting export activities and allowed relief for some expenses incurred. The matter was remitted back to the ITO for computation of the allowance based on the nature of expenses, with the assessee directed to provide necessary evidence. The appeals were partly allowed, with the Judicial Member concurring with the decision. Case-Laws Income Tax Fri, 24 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58821