1989 (1) TMI 19

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....B of the Income-tax Act. The expenses were incurred for maintenance of an export house at Ernakulam. The claim was disallowed by the Income-tax Officer. The Commissioner of Income-tax (Appeals) concurred with the said decision. In further appeal, the Income-tax Appellate Tribunal relied upon the decision of the Special Bench of the Tribunal in J. Hemchand and Co.'s case and held that the whole expenditure incurred in the office of the export house is relatable to clauses (i), (ii), (v) and (vi) of section 35B of the Act and so the relief in respect of that expenditure to the extent of 50% of Rs. 1,62,924 by way of weighted deduction is allowable. The appeal filed by the respondent (assessee) was allowed. On a motion by the Revenue, the Inco....

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.... Allahabad High Court in CIT v. Novelty Trading Corporation [1984] 150 ITR 453, 454 and CIT v. Jay Engineering Works [1984] 149 ITR 297, 298 (Delhi). The submission was that the assessee is entitled to the said administrative relief as detailed in the circular and that the relief in the instant case has been allowed in accordance with the decision of the Special Bench in J. Hemchand and Co.'s case which has been substantially accepted by the Central Board of Direct Taxes in the circular dated December 28, 1981, aforesaid. The decision of the Special Bench of the Tribunal, relied on by the Appellate Tribunal in J. Hemchand and Co.'s case, is not before us. The circular also is not before us. In such circumstances, we are not in a position....