1987 (1) TMI 38

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..... of the order of the Tribunal: " (1) Whether, on the facts and in the circumstances of the case, the Tribunal had any material before it for limiting the relief of weighted deduction under section 35B to 80% in respect of those items of expenditure which it held were eligible for weighted deduction ? (2) Whether, on the facts and in the circumstances of the case, the Tribunal was correct in tota .....

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..... he Commissioner of Income-tax (Appeals) had allowed the entire foreign expenses but the Tribunal has scaled this down even though there was no appeal by the Department. He also complains that the local travelling allowances are also allowable to some extent and should not have been disallowed completely. This, in our opinion, does give rise to certain aspects of interpretation of the provisions of .....

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