2001 (6) TMI 49

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....page 2 of the paper book, for our opinion : "1. Whether, on the facts and in the circumstances of the case, the finding of the Tribunal that the expenditure of Rs. 3,63,977 incurred as commission on the UK selling agent was for the purpose of maintenance of an agency for the promotion of sales outside India only is based on any relevant evidence or perverse ? 2. Whether, on the facts and in ....

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....e Commissioner of Income-tax (Appeals) has confirmed the view taken by the Income-tax Officer. In the second appeal before the Tribunal, the Tribunal has allowed the claim of the assessee under section 35B(1)(b)(iv) of the Act of 1961. At the outset learned counsel for the assessee, Mr. Bajoria, submits that the issue regarding allowance of weighted deduction on commission payment is concluded ....

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....) and sub-clauses (iv) and (viii) of clause (b) of sub-section (1) of section 35B of the Act. Therefore, if the weighted deduction is not allowable under sub-clause (iv) of clause (b) of sub-section (1) of section 35B, then the matter may be remanded back to the Tribunal to consider the claim of the assessee under other sub-clauses (ii) and (viii) of clause (b) of sub-section (1) of section 35B of....

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....rious sub-clauses of clause (b) of sub-section (1) of section 35B and if the claim of the assessee was wrongly allowed by the Tribunal under sub-clause (iv) of clause (b) of sub-section (1) of section 35B, and if the claim is allowable under other sub-clauses, the matter can be remanded to the Tribunal. In similar cases, their Lordships have remanded the matter back to the Tribunal to consider whe....