1991 (12) TMI 9

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..... of the Income-tax Act, 1961 ("the Act", for short), the Income-tax Appellate Tribunal ("the Tribunal", for short), has referred to us for our opinion the following question : "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in rejecting the claim of the assessee for weighted deduction under section 35B of the Act on the following expenditure : (i) .....

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..... the ground that all such items of expenditure had been incurred in India and none of these expenses fell within the ambit of any one of the activities specified in various clauses of section 35B of the Act. The actual items of expenditure, the amounts thereof and the clauses of section 35B under which the claim was preferred before the Income-tax Officer are detailed as under : ---------------- .....

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..... 87 -do- (vii) Insurance and commission 29,229 -do- (viii) Octroi 6,620 -do- (ix) Miscellaneous 24,630 -do- ---------------------- 2,53,664 2. Export packing 1,58,564 -do- 3. Export telegram charges 1,149 -do- 4. Export staff salary 12,269 -do- ----------------------- Total 4,21,636 -------------------------------------------------------------------------------------------- .....

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..... Commissioner. So far as the items of expenditure relating to inspection fees, postage and telephone and miscellaneous expenditure are concerned, admittedly, no details are furnished. In the absence of the relevant details, it will not be possible to hold that the assessee would be eligible to claim allowance under any one of the clauses of section 35B of the Act. Therefore, the taxing authority .....

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..... circumstances of the case, we are of the opinion that the assessee is not entitled to claim by way of weighted deduction on any of the aforesaid items of expenditure under section 35B of the Act and the Tribunal was justified in rejecting the claim of the assessee on the aforesaid items of expenditure. In the result, the question is answered in the affirmative and against the assessee, Reference .....

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