JUDGMENT
R. Jayasimha Babu, J.
1. Two questions have been referred to us at the instance of the Revenue for the assessment year 1979-80. Though a large number of items find place in question No. 1, the only item in respect of which the weighted deduction under Section 35B can be claimed is the fee paid to the Export Promotion Council as the Council had provided export market development information to the assessee. All the other items are items in respect of which the assessee was not entitled To claim the benefit and the Tribunal has erroneously held that the assessee is entitled to such benefits under Section 35B for the salary paid to its employees engaged in export work, interest paid on post shipment credit, bank charges and on
commission, all of which were items of expenditure incurred in India. The first question is answered accordingly.
2. The second question is regarding the right of the assesses to raise a new ground in appeal. It is settled law that if such ground can be raised on the basts of the facts available on the records, it is permissible to raise such a ground, with the leave of the Tribunal, The second question is therefore answered by holding that the new ground was rightly raised, but, that ground was not one which merited acceptance as the claim made was with respect to the interest paid to the bank on export bill discounted. The second question is answered accordingly.