LAWS(MAD)-1999-9-4

COMMISSIONER OF INCOME TAX Vs. NATIONAL PALAYACOT CO

Decided On September 23, 1999
COMMISSIONER OF INCOME-TAX Appellant
V/S
NATIONAL PALAYACOT CO. Respondents

JUDGEMENT

(1.) THE questions of law referred to us are as follows:

(2.) WHETHER the Appellate Tribunal was correct in law in holding that the assessee was entitled to weighted deduction under Section 35B on expenses such as surtax, customs duty and sales tax incurred in respect of foreign offices ?