Parshuram Pottery Works Co Ltd v. Commissioner Of Income-Tax

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD INCOME TAX REFERENCE No 68 of 1985 For Approval and Signature: Hon'ble MR.JUSTICE B.C.PATEL and MR.JUSTICE R.R.JAIN ============================================================ -------------------------------------------------------------- PARSHURAM POTTERY WORKS CO LTDVersus COMMISSIONER OF INCOME-TAX -------------------------------------------------------------- Appearance: MR KC PATEL for Petitioner MR MANISH R BHATT for Respondent No. 1 -------------------------------------------------------------- CORAM : MR.JUSTICE B.C.PATEL and MR.JUSTICE R.R.JAIN Date of decision: 18/07/96 ORAL JUDGEMENT Tribunal has referred the following question under Section 256(1) of the Income-tax Act, 1961 to this Court for opinion : - "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in rejecting the claim for weighted deduction under Section 35B of the Act on the following items :- 1. Steamber freight Rs.4,86,595 �2.�Export packing materialsRs.4,01,467 �3.�Lorry freight etc.�Rs.1,36,311 �4.�Porterage��Rs. 6,179 �5.�Inspection fees��Rs. 6,823 �6.�Dock dues��Rs. 5,496 �7.�Repairing & Measuring ��charges���Rs. 10,419 �8.�Telegram local & foreignRs. 3,482 �9.�Stationary expenditure Rs. 1,333?" Looking to the items, the items are not allowable for weighted deduction under Section 35B of the Act. Looking to the language used in Section 35B (b) it is clear that the items which are referred to hereinabove are not included in sub-clause (b). Under these circumstances, the question is to be answered against the assessee and in favour of the revenue. Accordingly, the reference is answered with no order as to costs. ***********