TMI Blog1998 (3) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... tance of the assessee for the assessment years 1978-79 and 1979-80, referred by the Appellate Tribunal for our consideration reads as under : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal has rightly held that the assessee is not entitled to weighted deduction under section 35B of the Income-tax Act, 1961, in respect of the following expenditure ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncerned, Mr. Janarthana Raja, learned counsel for the assessee, fairly submitted that the issue raised in the question is covered against the assessee by the decision of this court in the assessee's own case for the earlier assessment year in T. C. No. 190 of 1983 dated February 9, 1985, wherein it was held that the assessee was not entitled to claim weighted deduction under section 35B(1)(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndling charges as those charges were incurred in India and those charges related to the carriage of such goods to a destination outside India or the insurance of such goods while in transit. Accordingly, we are of the opinion that those expenditure would also come within the prohibitory clause contained in sub-clause (iii) of section 35B(1)(b) of the Act and, consequently, the assessee is not enti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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