9911796707
TMI Blog1983 (9) TMI 123X X X X Extracts X X X X X X X X Extracts X X X X ..... export for the two years under consideration is 60 and 40. The first ground of appeals is in respect of the assessee, claim of weighted deduction for commission amounting to Rs. 560 which was neither allowed by the ITO nor by the AAC for the first asst. yr. 1976-77 and for similar commission for asst. yr. 1977-78 which amounts to Rs. 5,134. The only basis on which the assessee's claim has been rejected in respect of these two years in respect of the commission, is that the same was paid in India. As per consistent view of this Bench, after hearing both the parties in this regard and taking into consideration the Special Bench decision dt. 17th Jun, 1978 in ITA Nos. 3255 and 3330/Bom/76-77 in the case of M/s J. Hem Chand Co., the assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (viii) Service charges ------ 3731.00" In respect of the above items, both the parties relied on the Special Bench decision to the extent it supported them respectively and on the rest they relied upon the earlier decisions of the Tribunal Benches from all over India which suited them. There is no dispute about the fact that the assessee's exports amounts to 60 and 40 per cent for the two year under consideration respectively, besides the assessee is also a manufacturer. As per our consistent view in respect of these items, except service charges for which weighted deduction is ordered to be allowed wholly as the same are for liaison work of export and mainly on the basis of the Special Bench decision in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he said case. He relied on Ashok Motors Ltd. vs. CIT (1961) 41 ITR 397 (Mad). 6. After taking into consideration the rival submissions and looking to the facts, we are unable to confirm the finding of the AAC for both the years under consideration in respect of s. 80J relief denied to the assess. Perusal of assessment orders for 1971-72 and 1972-73 in respect of M/s Himachal Export, which are placed on the assessee's compilation, which was former shape of the assessee's Industrial unit, it is apparent that in asst. yr. 1971-72 no manufacturing activity was carried on and it was also same so far as asst. yr. 1972-73 is concerned. Perusal of the certificate showed that the same was originally issued on 30th April, 1973. "Rgarding productio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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