1993 (4) TMI 318 - HC - Income Tax

Summary

The High Court of Bombay dismissed an application under section 256(2) of the Income-tax Act, 1961. The court upheld the Tribunal's decision regarding weighted deduction under section 35B and disallowance under rule 6D of the Income-tax Rules, 1962. The court found no fault with the Tribunal's orders and discharged the rule without costs.