TMI Blog1993 (4) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Income-tax Act, 1961 ('the Act') at the instance of the department, asking us to direct the Tribunal to state a case and raise and refer to this Court the following two questions: 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in allowing weighted deduction under section 35B in respect of the following items, viz., raw building material; (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub-clause (viii), was deleted by an amendment which came into effect from 1-4-1981 and was, accordingly, applicable from assessment year 1981-82 onwards. The present question relates to assessment year 1980-81 when this sub-clause (viii) was very much in existence. The Tribunal has pointed out that the amendment came into effect expressly only from 1-4-1981 and that Finance (No. 2) Act, 1980 itse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 1. The order of the Tribunal is clearly not perverse. 3. The second question is in respect of disallowance under rule 6D of the Income-tax Rules, 1962. It relates to local conveyance expenses and other actual expenses incurred by an employee while on tour for the purpose of the employer's business. The Commissioner (Appeals) has directed the ITO to modify the disallowance by excludin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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