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TMI Blog2004 (8) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... sis without specifically relating the expenditure to any of the sub-clauses of section 35B(1)(b)?" - Tribunal was totally unmindful of the various sub-clauses of section 35B(1)(b). Expenses can only be allowed if they are wholly and exclusively incurred for any of the purposes mentioned in these sub-clauses. Accordingly, we set aside the findings of the Tribunal on this issue and restore the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Income-tax Act?" Mr. Sanjay Bansal, learned counsel for the assessee, has pointed out that the Tribunal has granted this relief on the basis of its earlier order in the assessee's own case for the assessment year 1976-77 which has since been upheld by this court in CIT v. F. C. Sondhi and Co. (India) P. Ltd. [1998] 230 ITR 279. Although this contention of learned counsel for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpenditure was incurred during the previous year wholly and exclusively for the purposes set out in clause (b) of section 35B(1). There cannot be any blanket allowance of the expenditure nor can there be any blanket disallowance. Every case has to be discussed specifically and the expenditure must be found to be of the nature mentioned in any one of the sub-clauses. If the expenditure does not fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey are wholly and exclusively incurred for any of the purposes mentioned in these sub-clauses. The section is quite clear and categorical. There is no way that any other expenditure can be given weighted deduction. Under section 35B, it is the assessee's duty to prove facts which will bring the case within any of these sub-clauses. Unless that is done the assessee will not be entitled to get this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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