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of <h1>Kerala High Court directs Tribunal to decide on weighted deduction for commission payments</h1> The High Court of Kerala ruled in favor of the assessee, directing the Income-tax Appellate Tribunal to adjudicate on the claim for weighted deduction ... Export Market Development Allowance, Weighted Deduction The High Court of Kerala ruled in favor of the assessee regarding weighted deduction under section 35B(1)(b) of the Income-tax Act, 1961 for commission payments to Indian agents in India. The court directed the Income-tax Appellate Tribunal to adjudicate on the claim for weighted deduction in relation to sales expenditure on export sales incurred in India based on a previous decision.
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