ORDER

The following question of law came up for consideration before the High Court under Section 256(2) Income Tax Act, 1961:

"Whether on the facts and in the circumstances of the case, the I.T.A.T. was correct in law in holding that the assessee was entitled to weighted deduction u/s 35B of the Income Tax Act, 1961 in respect of commission payment of Rs. 1,46,678/- ?"

2. The High Court declined to entertain this question. Hence this appeal to this Court.

3. The assessee s goods were sold by the State Trading Corporation of India Limited to various parties outside India. The assessee claimed weighted deduction under Section 35B(1)(b)(i) and (iv). The claim of the assessee is not admissible on these facts. The weighted deduction is allowed for activities carried out wholly and exclusively on the various purposes set out in sub-clauses (i), (ii), (v), (vii), (viii) and (ix) of Section 35B(1)(b). Section 35B allowed at the material time deduction of a sum equal to one and one third times of the amount of such expenditure incurred during the previous year. In order to get this kind of deduction, the onus lies heavily on the assessee to prove that the expenditure falls within any of the pu