1996 (8) TMI 5

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..... bunal referred the following two questions for the opinion of this court for the assessment years 1978-79 and 1979-80 under section 256(1) of the Income-tax Act, 1961. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the assessee is entitled to weighted deduction under section 35B of the Income-tax Act in respect of the service .....

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..... 5B in respect of the premium paid to the Export Credit Guarantee Corporation in CIT v. Navabharat Enterprises (P.) Ltd. (No. 1) [1988] 170 ITR 526 (AP) the Karnataka in the case of CIT v. J. B. Advani and Co. (Mysore) (Private) Ltd. [1987] 163 ITR 638 the Calcutta High Court in CIT v. Tungabhadra Industries Ltd. [1992] 196 ITR 912 (Delhi) in the case of CIT v. Indian Aluminium Cables Ltd. (No. 2) .....

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