1980 (11) TMI 101

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..... made in the assessment for asst. yr. 1977-78. 2. The assessee is a registered firm exporting sea foods, namely shrimps and cuttle fish. It has a turnover of about Rs. 7 crores, of which the local sales is only sale of ice to the extent of Rs. 36,200. The assessee had claimed weightage under s. 35B in a number of items. Only some of the items on which weightage was refused have come up for consid .....

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..... port credit guarantee commission of Rs. 21,170. We find that both these items were found eligible for weightage in the decision of the Full Bench of this Tribunal in J.H. & Co. in ITA No. 3255 & 3330 (Bom)/76-77 dt. 17th June, 1978. Weightage will be allowed on both. 5. As regards telephone expenses to the extent of Rs. 1,02,954.25 and telex charges of Rs. 16,576, the ITO allowed weightage of Rs. .....

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