https://www.taxtmi.com/caselaws?id=58956 The Tribunal dismissed the department's appeal, upholding the Commissioner (Appeals)' decision that the assessee, a professional playback singer, was eligible for weighted deduction under section 35B. The Tribunal determined that the assessee's services sold abroad constituted business income, making her eligible for relief under section 35B. It affirmed the Commissioner (Appeals)' detailed analysis of expenses, concluding that the assessee conducted business, exported services, and was entitled to relief under section 35B. The appeal was therefore dismissed, confirming the eligibility of the assessee for the deduction and the treatment of foreign tour income as business income under section 35B. en-us Wed, 18 Aug 1982 00:00:00 +0530 Thu, 23 Dec 2010 13:08:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58956 The Tribunal dismissed the department's appeal, upholding the Commissioner (Appeals)' decision that the assessee, a professional playback singer, was eligible for weighted deduction under section 35B. The Tribunal determined that the assessee's services sold abroad constituted business income, making her eligible for relief under section 35B. It affirmed the Commissioner (Appeals)' detailed analysis of expenses, concluding that the assessee conducted business, exported services, and was entitled to relief under section 35B. The appeal was therefore dismissed, confirming the eligibility of the assessee for the deduction and the treatment of foreign tour income as business income under section 35B. Case-Laws Income Tax Wed, 18 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58956