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1983 (7) TMI 25 - MADHYA PRADESH HIGH COURT
Extract:
.......cts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee was not entitled to weighted deduction under s 35B of the Act in respect of transportation and freight expenses. Question No. 2 is answered accordingly. The reference is answered accordingly. There shall be no order as to costs of this reference.