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TMI Blog1982 (4) TMI 3X X X X Extracts X X X X X X X X Extracts X X X X ..... export business. The dispute is in regard to the assessees claim for weighted deduction in respect of salary and other expenses under s. 35B of the I.T. Act, 1961. So far as salary expenses are concerned for the purposes of s. 35B of the Act, the claim has been accepted by the Income-tax Appellate Tribunal to the extent of 75 per cent. This has been done following the decision of the Special Benc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Department produced before us that circular. We find that the CBDT has by its circular dated December .28, 1981, accepted the decision in so far as the question of allowability of weighted deduction under s. 35B of the Act is concerned. It has, however, not accepted the apportionment of the claim at 75 per cent. It is none the less Conscious of the fact that this issue would be basically a finding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. This issue is basically a question of fact and stands concluded by a finding of fact. There is no suggestion in the question mentioned above that the finding given by the Appellate Tribunal is not based on any material or that the exercise of discretion in fixing the percentage at which the claim is allowable is arbitrary or perverse. This being so, in our opinion, no statable question of law a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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