1989 (1) TMI 19

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..... enue is the applicant in this case. The respondent-company is an assessee to income-tax. We are concerned with the assessment year 1976-77. The respondent is carrying on a business in the manufacture of conductors, switch gears and machinery. It claimed weighted deduction of 50% of Rs. 1,62,924 under section 35B of the Income-tax Act. The expenses were incurred for maintenance of an export house a .....

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..... rcumstances of the case, the Tribunal was right in law in holding that the assessee is entitled to claim weighted deduction of 50% in respect of export house expenses ?" We heard counsel for the Revenue, Mr. Menon, and also counsel for the respondent-assessee. The Appellate Tribunal has found that the expenses, for which relief was claimed, were incurred for maintenance of an office in Cochin. It .....

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..... 8, 1981, have been issued in that behalf. The circular, as such, is not produced before us. But reference is made to the said circulars in the decision of the Allahabad High Court in CIT v. Novelty Trading Corporation [1984] 150 ITR 453, 454 and CIT v. Jay Engineering Works [1984] 149 ITR 297, 298 (Delhi). The submission was that the assessee is entitled to the said administrative relief as detail .....

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..... ision in C. Tharian and Sons' case [1987] 166 ITR 607 (Ker) itself was doubted by a Bench of this court in Income-tax References Nos. 91 to 102, 203 and 211 of 1984 in the judgment dated June 18, 1987. That apart, if the assessee is entitled to relief on the basis of the circular dated December 28, 1981, which has, for the most part, accepted the decision of the Special Bench of the Tribunal in J. .....

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..... stion in the light of the decision of the Special Bench in J. Hemchand and Co.'s case, to the extent it has been adopted or incorporated by the circular of the Central Board of Direct Taxes dated December 28, 1981. The Appellate Tribunal shall decide the appeal afresh in the light of the observations contained hereinabove. The Commissioner of Income-tax (Revenue), Trivandrum, shall place the relev .....

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