1992 (2) TMI 50

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....J. -The assessee is a private limited company and the assessment year under reference is 1975-76. In the course of assessment for the assessment year under reference, the Commissioner of Income-tax, on examination of the record of the assessment proceedings, came to the conclusion that the Income-tax Officer had not properly considered the provisions of section 35B(1)(b) of the Income-tax Act, 196....

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....diture, allow appropriate relief. Being aggrieved by the order passed by the Commissioner, the assessee carried the matter in appeal before the Income-tax Appellate Tribunal (" the Tribunal " for short). Before the Tribunal, both the parties agreed that, in considering weighted deduction to be allowed in respect of the aforesaid items of expenditure, the test and principles laid down in the dec....

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....question relating to staff working in India as well as commission paid to the parties in India under section 35B of the Act?" It is clear from the order of the Tribunal that both the parties had agreed before it that the Income-tax Officer should be directed to examine the claim of the assessee in respect of the aforesaid expenditure in the light of the decision of the Special Bench of the Trib....