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COMMISSIONER OF INCOME-TAX versus STEPWELL INDUSTRIES LTD.

Proof of deduction in weight of export market development allowance Condition Exemption Expense should be spent solely and solely on one of the purposes mentioned in sub-clauses of section 35B (1) (b). It is reviewed on the basis of the Indian Income Tax Act, 1961, Section 35 to prove the burden of development allowance of export markets on the claims of the Appellate Tribunal of the ITO or the First Appellate Authority Tribunal of the Indian Income Tax Act, 1961. , Sections 35B and 254 of the Code. property advocate from FR Peshawar lawyer