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1997 (8) TMI 5 - SC - Income Tax
Development Allowance - weighted deduction u/s 35B in respect of commission payment - No particulars of the expenditures were furnished by assessee before Income-tax Officer or the Appellate Assistant Commissioner to them - onus of proving the facts and getting the benefit of the deduction lies on the assessee - Tribunal cannot allow the claim on assumption of facts - The Tribunal was also in error in not referring the case to the High Court