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2004 (9) TMI 35 - HC - Income TaxWeighted deduction under section 35B - export consultancy charges - "Whether Tribunal was correct in directing that the weighted deduction under section 35B may be allowed to the assessee in respect of the sum of Rs. 6,99,489 incurred under the head export consultancy charges?" - Since the impugned order of the Tribunal is also based on the earlier order and that order has already been set aside, and the matter relating to the question referred has been remanded to the Tribunal for rehearing, we also remand this matter to the Tribunal.
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