1977 (10) TMI 23

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....pplication the Commissioner has sought a reference to this court on two questions, but rule was issued at the stage of admission as regards the following question only : " Whether, on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee was entitled to claim weighted deduction of Rs. 43,852 under section 35B of the Income-tax Act, 1961 ? " ....

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.... excluded. It is found, however, that the amount of export duty in respect of which weighted deduction is claimed by the assessee and allowed comes to only Rs. 1,437. As far as other heads of expenditure are concerned, it is urged that under items other than sub-clause (iii) there is no warrant for excluding expenditure incurred in India. It would appear that where the legislature desired to exclu....