Bombay H.C : The assessee was not entitled to claim weighted deduction under Section 35B
High Court Of Bombay Bombay Suburban Electric Supply Ltd. vs. CIT, Bombay City VI Section 35B Assessment Year 1979-80 M.S. […]
Sec. 35B, Income Tax Case Laws
Sec. 35B
Sec. 35B
Allahabad H.C : the expression ‘maintenance of agency’ meant an act of continuing the relationship of principal and agent in terms of s. 35B(1)(b)(iv) of the IT Act, 1961
High Court Of Allahabad CIT vs. Rajjab Carpets Section 35B(1)(b)(iv) Asst. Year 1981-82 R.K. Agrawal & S.K. Gupta, JJ. IT
Section 35, Sec. 35B, Section 32
Bombay H.C : The revised rates of depreciation as per the Income-tax (Fourth Amendment) Rules, 1983 inserted w.e.f. 2nd April, 1983 will not be applicable for asst. yr. 1980-81
High Court Of Bombay KEC International Ltd. vs. CIT Section 35B, 35B(1)(b)(viii), 32 Asst. Year 1980-81 F.I. Rebello & R.S.
Sec. 35B, Section 35
S.C : whether the respondent assessee who is engaged in purchase of different qualities of tea and blending the same for the purpose of export is entitled to weighted deduction under s. 35B(1A)
Supreme Court Of India CIT vs. Tara Agencies Section 35B(1A) Asst. Year 1979-80 Ashok Bhan & Dalveer Bhandari, JJ. Civil
Sec. 260A, Sec. 35B, Section 260
Bombay H.C : The assessment officer rejected the assessee’s claim of deduction under s. 35B
High Court Of Bombay CIT vs. Bank Of India Section 35B, 260A Asst. Year 1981-82 F.I. Rebello & R.V. More,
Sec. 35B
Allahabad H.C : the expenditure by way of commission to the Belgium agent qualified for weighted deduction within the meaning assigned under s. 35B(1)(b)(iv)
High Court Of Allahabad CIT vs. Velvet Carpet & Co. Section 35B Asst. Year 1983-84 R.K. Agrawal & Rajes Kumar,
Sec. 35B, Section 32, Section 32A
Allahabad H.C : Whether, on the facts and in the circumstances of the case, Tribunal was justified in law in holding that the assessee-firm fulfilled all the relevant conditions prescribed in s. 35B(1A) as amended by the Finance Act, 1978 and was entitled to weighted deduction under s. 35B(1) ?
High Court Of Allahabad CIT vs. Jansons & Co. Sections 32A(2), 35B Asst. Year 1979-80 R.K. Agrawal & Rajes Kumar,
Sec. 35B, Sec. 35B(1)(b)(iv)
Allahabad H.C : The commission payments made to the Handicrafts & Handloom Export Corporation of India (HHEC) are not entitled to weighed deduction under sub-cls. (i) and (iv) of s. 35B(1)(b)
High Court Of Allahabad Mobarak Ali Khan & Sons vs. CIT Section 35B(1)(b)(iv) Asst. Year 1981-82 R.K. Agrawal & Rajes
Sec. 35B, Section 35
Allahabad H.C : The assessee was a recognized export house and a small scale exporter who was manufacturing and producing articles and hence was entitled to weighted deduction under s. 35B
High Court Of Allahabad CIT vs. Faizan & Co. Section 35B, 35B(1A), Expln. (a) Asst. Year 1978-79 R.K. Agrawal &
Sec. 35B
Allahabad H.C : Weighted deduction was not admissible with reference to the salaries of the directors and the managing directors since they had no part to play in terms of r. 6AA(c) and also that they were relatable to s. 35B(1)(b)(iii) which was not operative for the assessment year in question, having been omitted by Finance (No. 2) Act, 1980 and whether the said expenditure was allowable under s. 35B(1)(b)(i)
High Court Of Allahabad Wazir Chand & Co. (P) Ltd. vs. CIT Section 35B, Rule 6AA(c) Asst. Year 1982-83 R.K.
