9911796707
TMI Blog1981 (9) TMI 141X X X X Extracts X X X X X X X X Extracts X X X X ..... kerage had been paid in respect of services rendered outside India by the person concerned. Before us the assessee had produced a copy of the letter dated 7-3-1979 written by him to the ITO, therein he had stated that for the purpose of the export business he had to engage a commission agent who did the work in connection with the export of goods such as (i) finding out the buyers from foreign countries, (ii) getting information regarding market and rate, (iii) preparing of tenders and contract, (iv) shipment work, and (v) fixing the date of shipment. He has also stated to us that he had produced before the ITO the bills of the commission agent. According to the decision or the Full Bench in the case of J. Hemchand & Co., weighted deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee has claimed weighted deduction in respect of an expenditure of Rs. 4,365, being expenditure on purchase of quota slips. He has sought to support his claim on the basis of clause (viii) of section 35B(1)(b). However, under that clause expenditure must be in respect of performance of services outside India, and, therefore, this claim is not tenable. 4. The ITO has rejected the assessee's claim for relief under section 80J of the Act, to the extent of Rs. 38,500. The ITO has rejected this claim on two grounds: 1. That the machinery of the assessee included some old machinery and plant. According to him, even after deducting depreciation for the assessment year 1975-76 the value of old machinery would be in excess of the total value of mac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to us that the purpose of the said sub-section (6A) is to enable the ITO to make his assessment on the basis of audited accounts. Therefore, it would be necessary that the audit report should be filed with the return on the same date. The words 'along with' in that sub-section merely means that audit report should also be furnished, so that it is available to the ITO at the time of the assessment. In that view of the matter we feel that the Commissioner (Appeals) should not have rejected the assessee's claim before going into the merits thereof. We, therefore, restore this matter to the Commissioner (Appeals)'s file so that he may consider the assessee's claim on merits and pass an order according to law. 6. The assessee has not pressed hi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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