( 1 ) IN this group of cases the assessees are engaged in export business. The dispute is in regard to the assessees claim for weighted deduction in respect of salary and other expenses under Section 35b of the I. T. Act, 1961. So far as salary expenses are concerned for the purposes of Section 35b of the Act, the claim has been accepted by the Income-tax Appellate Tribunal to the extent of 75 per cent. This has been done following the decision of the Special Bench of the Tribunal in the case of J. Hemchand and Co. v. 2nd, ITO, B-II Ward, Bombay (I. T. A. No. 3255 of 1976-77)dated June 17, 1978. A counter-affidavit has been filed on behalf of the respondent-assessee in i. T. A. No. 163 of 1981, in which it has been stated that the Central Board of Direct Taxes has accepted the correctness of the decision of the Special Bench of the Appellate Tribunal in the case of J. Hemchand and Co. v. 2nd ITO (I. T. A. No. 3255 of 1976-77) and further that several commissioners of Income-tax have issued instructions that reference applications under Section 256 (1) or Section 256 (2) need not be filed or, if filed, need not be pressed to challenge the correctness of the law laid down