2001 (2) TMI 20

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....to us at the instance of the assessee for the assessment year 1980-81. The first of those questions which concerns the eligibility of the assessee to claim weighted deduction in respect of a sum said to be described as establishment charges cannot be, as conceded by counsel, brought under any of the sub-clauses of section 35B of the Income-tax Act, 1961. That claim has rightly been dis allowed. Th....

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.... that expenditure cannot be brought under section 35B(1)(b), sub-clause (viii). That finding of the Tribunal ignored the fact that section 35B(1)(b)(iii) of the Act remained on the statute book only up to April 1, 1981, and even while it was on the statute book, the operation was confined to the period prior to April 1, 1978. Section 35B(1)(b)(viii) of the Act has remained in the same form unalter....