AI Drafter 
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter. 
TaxTMI 
TaxTMI 
Home / 
1984 (7) TMI 203
X X X X Extracts X X X X
X X X X Extracts X X X X
....35B (Export Market Development Allowance) in respect of E.C.G.C. charges of Rs. 83,490. The assessee exports engineering goods. The CIT (A) in the assessee's appeal, against the ITO's disallowance had accepted the assessee's claim regarding this item following his appellate order for the earlier year. 2. We have heard the parties. The CIT (A)'s finding has to be upheld following the ratio of th....