1982 (8) TMI 132

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....terest on packing credit 2. Certificate of expense 3. Inspection agency fees The IAC did not allow weighted deduction on these items. The Commr. (A) upheld the IAC's view on the assessee's appeal, since these items did not fall under any of the sub-cls. (i) to (viii) of s. 35B(1)(b). We have heard the parties. We agree with the Commr. (A) that these items do not fall under any of the sub-clause....