Supreme Court · 2000 INSC 71 · Decided 15 February 2000
Commissioner of Income Tax v. Bombay Burmah Trading Corporation
- Court
- Supreme Court of India
- Citation
- 2000 INSC 71 · [2000] 1 S.C.R. 809
- Case number
- CIVIL APPEAL No. 2600/1994
- Decided
- 15 February 2000
- Bench
- D.P. WADHWA, S.S.M. QUADRI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 35
Headnote
TAX v. BOMBAY BURMAH TRADING CORPORATION FEBRUARY 15, 2000 !D.P. WADHWA AND S.S. MOHAMMED OUADRI, JJ.I Income-tax Act, 1961-Section 35-B-Export Markets developments al­ lowance-Weighted ded1tction-Gaim of-Requ,irements of Sec. 35-B-Held, it is not necessa1y that expo1t sho1tld be directly resident company was entitled to claim benefit of Sec. 35-B-Held, Yes. The respondent assessee, an Indian resident company, carrying on A B c the business of exporting tea, claimed weighted deduction u/s. 35-B of the D Income Tax Act, 1961, in respect of the expenditure incurred on export of
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