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(d) Rent for the maintenance of office 4,000
(e) Postage & Telegrams 1,084
(f) Printing & Stationary 5,151
(g) Salaries 24,705
(h) Bonus 10,425
(i) Commission to bank 17,832
(j) The commission paid to Steel Authority of India (a Govt. of India undertaking) on the sale of export of angle iron   33,915 All these expenses except customers expenses of Rs. 2,728 and commission to bank at Rs. 17,832 (which do not fit in properly for weighted deduction in any of the clauses of section 35B) are entitled to weighted reduction as these have been incurred in connection with the export business which comprises of entire sales to Pakistan of the various items mentioned above.

Weighted reduction at 1.1/3 times of the expenditure is worked out as under :

 
Rs.
Total expenditure under the above head 8,54,338 Add : 1/3rd thereto 2,84,779   11,39,117 Less : Expenses already claimed in P&L a/c 854,338 Weighted reduction admissible 2,84,779
3. The Commissioner on examination of the assessment record was of the view that the aforesaid assessment order was erroneous insofar as it was prejudicial to the interest of revenue on the point of allowing weighted deduction of Rs. 2,84,770. Accordingly, he issued a notice to the assessee to show cause why the assessment be not revised in respect of deduction under section 35B, in the following terms :