TMI Blog2003 (3) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and in the circumstances of the case, the assessee is entitled to extra shift allowance amounting to ₹ 84,273 in respect of its Calcutta Factory ? 3. Whether, on the facts and in the circumstances of the case, the assessee is entitled to claim weighted deduction in respect of : (i )Certificate of original fee; (ii)Stamp on Export Bills; (iii)Freight charges; (iv)Insurance charges; (v)Clearing Agent Commission/Port charges; (vi)Inspection charges; (vii)Octroi; (viii)Service charges (payment to Shopping Agents); (ix)Port Charges; (x )Collie charges. 2. The reference relates to the Assessment Year 1976-77 and arises out of ITA No. 3885/Delhi of 1980. The assessee is a public limited ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... favour with both the Appellate Authorities. 4. The third subject issue relates to the claim of the assessee for weighted deduction under section 35B of the Act in respect of certain expenses noted in paragraph 3 of the statement of the case. 5. We have heard Mr. S.K. Aggarwal, learned counsel for the assessee, and Mr. Sanjeev Khanna, learned senior standing counsel for the Revenue. 6. Since, in our opinion, answers to all the three questions stand concluded by the decisions of this Court and the Supreme Court, we deem it unnecessary to dilate on the afore-noted issues afresh. Insofar as the first question is concerned, a similar issue came up for consideration of this Court in Jain Tube Co. Ltd. v. CIT [2002] 254 ITR 570, wherein, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Revenue. 8. Regarding third question, the issue raised is again concluded by various decisions of the Apex Court. In CIT v. Hero Cycles (P.) Ltd. [1997] 228 ITR 4631, their Lordships of the Supreme Court have held that weighted deduction in respect of expenses incurred can be allowed under section 35B of the Act only if they are wholly and exclusively incurred for any of the purposes mentioned in the sub-clauses of section 35B(1)(b). It has also been held that for the purpose of claiming weighted deduction, the onus lies on the assessee to prove that the expenditure on which weighted deduction is claimed falls in any of the said sub-clauses. Unless that is done, the assessee is not entitled to weighted deduction under the said Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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