From out of the judgment and order of the Tribunal, the following question was referred to the High Court for its companysiderations Whether on the facts and in the circumstances of the case, the Tribunal was justified in holding that the applicant was number entitled to the weighted deduction under S.35B 1 b iv of the Act, in respect of the companymission payments made to agents outside India?
The High Court answered the question in the affirmative and in favour of the Revenue, following its earlier decision in Chief Commissioner of Income Tax vs. Mysore Sales International Ltd. 195 ITR 457 .
The Income Tax Appellate Tribunal held that the Commissioner Appeals was number justified in allowing the said weighted deduction.
It was disallowed by the Assessing Authority.
The Commissioner of Income Tax Appeals took a companytrary view.
The assessee manufactured agarbathis.
The assessee is in appeal by special leave .
