CASE BRIEF : THE COMMISSIONER OF INCOME TAX Vs. BOMBAY BURMAH TRADING CORPORATION in Appeal (civil) 2600-03 of 1994 and Appeal (civil) 3788 of 1999.

DECIDING AUTHORITY: Supreme Court DATE OF JUDGMENT: 15/02/2000 BENCH: D.P.Wadhwa, S.S.M.Quadri FACTS: The respondent-assessee is an Indian resident company. It is carrying on the business of exporting tea. In the aforementioned assessment years it claimed weighted deduction under Section 35-B of Read More …