AERO ENGINEERING WORDS Vs. COMMISSIONER OF INCOME TAX

LAWS(P&H)-1983-1-15

HIGH COURT OF PUNJAB AND HARYANA

Decided on January 21,1983

AERO ENGINEERING WORDS Appellant

VERSUS

COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

- (1.) EXPORT Inspection fee 27,050
(2.) TELEPHONE bill 189 Salaries (of the employees handing export business) 1,01,633 25 per cent rejected
(3.) EXPORT expenses 1,260 (ii) Whether the Tribunal is right in law in taking a divergent view by not following their earlier decision in the case of Roadmaster Industries (P) Ltd Rajpura in ITA NO. 463 of 1977-78 of the asst. yr. 1974-75 on the allowance of weighted deduction in respect of expenditure incurred on freight and insurance of goods exported outside India under sub-clause of s. 35B (1) (viii)? (iii) Whether the Tribunal right in confirming the disallowance out of the salary paid to Driver of Rs. 2,625 by not following the earlier decision in ITA No. 981 (Asr)/ 1976-77 of 1980 for the asst. yr. 1974-75. (iv) Whether the Tribunal is right in upholding the disallowance in the following business expenditure : ;

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