TaxTMI 
TaxTMI 
1998 (3) TMI 63
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....e Revenue, the following two questions of law have been referred for the assessment year 1977-78 in respect of the assessee, Meenakshi and Co., Dindigul. "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is justified in law in holding that the commission and brokerage paid of Rs. 43,331 would qualify for deduction under section 35B of the Income-tax Act, 1961,....
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....wed an order of the Full Bench of the Income-tax Appellate Tribunal, Bombay, in the case of J. H. and Company and allowed the weighted deduction in respect of commission and brokerage on exported skin, premium to Export Credit Guarantee Corporation and commission to the State Trading Corporation. On appeal by the Revenue before the Appellate Tribunal, the Appellate Tribunal also followed the Full ....
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....he Income-tax Officer and the Income-tax Officer had not discussed the nature of the expenditure and passed an order rejecting the claim of the assessee. The order of the Income-tax Officer does not contain any reason. The order of the Commissioner of Income-tax (Appeals) has not improved the position as he merely followed an earlier order of the Appellate Tribunal and allowed the claim of the ass....
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....n error in allowing the claim of the assessee without going into the question whether the expenditure -was of the nature mentioned in any one of the sub-clauses of section 35B(1)(b) of the Act. Though our above observation would disentitle the assessee to claim the weighted deduction, we find that on the facts of the case, the assessee had produced certain materials before the Income-tax Officer, ....