Weighted deduction under section 35B denied for assortment charges absent proof that payments fit statutory categories.

Weighted deduction under section 35B was denied for assortment charges because the assessee produced no material showing that the expenditure fell within clauses (ii) or (viii) of section 35B(1)(b). The Court also found no evidence that the payments were in the nature of commission. As the statutory requirements were not satisfied on the record, the claim for weighted deduction failed and the Revenue's view was upheld.

---

---

Issues: Whether the expenditure described as assortment charges was eligible for weighted deduction under section 35B of the Income-tax Act, 1961.

Analysis: The assessee claimed weighted deduction in respect of assortment charges under clauses (ii) and (viii) of section 35B(1)(b). The Court found no material to show that the expenditure fell within either clause and no evidence that the payments were in the nature of commission. On the record, the expenditure did not satisfy the statutory requirements for weighted deduction.

Conclusion: The assessee was not entitled to weighted deduction on the assortment charges, and the Tribunal's view was upheld in favour of the Revenue.

Ratio Decidendi: A claim for weighted deduction under section 35B must be supported by material showing that the expenditure falls squarely within the specified statutory categories; absent such proof, deduction cannot be allowed.

---