Delhi H.C : 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 weighted deduction under s. 35B on the expenditure incurred by it under the heads ‘Customs duty’, repairs and reassembly, clearing and storage and certain expenditure incurred by foreign branches ?

High Court Of Delhi

CIT vs. Usha Sales Ltd.

Sections 35B, 256(2)

B.N. Kirpal & C.L. Chaudhary, JJ.

IT Case No. 49 of 1985

21st July, 1989

Counsel Appeared

P. N. Mishra & R. C. Pandey, for the Petitioner : S. K. Aggarwal, for the Respondent.

B.N.KIRPAL, J.:

The questions which are sought to be referred in this petition are similar to the questions which were sought to be referred in IT Case No. 50 of 1985 (CIT vs. Usha Sales Ltd. (No. 2) (1990) 182 ITR 453 (Bom)). These questions which are sought to be referred are :

“(1) 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 weighted deduction under s. 35B on the expenditure incurred by it under the heads ‘Customs duty’, repairs and reassembly, clearing and storage and certain expenditure incurred by foreign branches ?

(2) 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 weighted deduction under s. 35B on the expenses which were general in nature and thus not covered under any of the clauses of s. 35B ?”

2. In our judgment disposing of IT Case No. 50 of 1985 (CIT vs. Usha Sales Ltd. (No. 2) (supra) (see below), we have held that similar questions which are sought to be referred in this petition are questions of fact. Following the same, we hold that no question of law arises and the petition is dismissed. No order as to costs.

[Citation :182 ITR 452]

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