Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1997 (8) TMI 6 - SC - Income Tax
Weighted deduction - Burden Of Proof - Rectification Of Mistakes - dispute relates to various expenditure including commissions paid to STC, HHEC and ECGC - it is the assessee's duty to prove that expenses are wholly and exclusively incurred for any of the purposes mentioned in clause (b) of section 35B(1) - if assessee prove the same deduction will be allowed - ITO was justified in entertaining assessee's prayer for rectification of the order and allowing the assessee's claim