1998 (3) TMI 79

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.....---The common question of law, at the instance of the assessee for the assessment years 1978-79 and 1979-80, referred by the Appellate Tribunal for our consideration reads as under : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly held that the assessee is not entitled to weighted deduction under section 35B of the Income-tax Act, 1961....

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....bsp; 1.         Shipping and harbouring charges     67,238             ---   2.         Export air freight charges       10,75,188          9,61,750 &nbsp....

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....d in the question is covered against the assessee by the decision of this court in the assessee's own case for the earlier assessment year in T. C. No. 190 of 1983 dated February 9, 1985, wherein it was held that the assessee was not entitled to claim weighted deduction under section 35B(1)(b) of the Income-tax Act, 1961, in respect of export air freight charges and insurance charges and following....