Supreme Court · 1997 INSC 624 · Decided 27 August 1997
Commissioner of Income Tax, Delhi v. Stepwell Industries LTD. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1997 INSC 624 · [1997] SUPP. 3 S.C.R. 580
- Case number
- CIVIL APPEAL No. 1275/1992
- Decided
- 27 August 1997
- Bench
- S.C. SEN, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 35B(l)(b), 256(2), 35B
Headnote
Income Tax Act, 1961. S. 35B(l)(b)-Weighted deduction-Held, in order to get the deduction, C onus lies 011 assessee to establish that expenditure falls within any of the purposes set out in various sub-clauses of Clause (b) of s. 35-B(J)-Merely becau~e some activities took place outside India or for deductions mentioned in the section-No expenditure can be allowed under s.35B generally-Asses­ see should place the particulars before I. T. 0. or Appellate CommissioneHf D asses see fails to do this, he cannot get the deduction-Nor can the Tribunal allow the claim on assumption
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