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<h1>Kerala HC: Customs Duty Timing Crucial for Tax Deduction</h1> The Kerala HC declined to decide on the eligibility of customs duty expenses for weighted deduction under section 35B of the Income-tax Act. The court ... Export Market Development Allowance, Weighted Deduction The Kerala High Court declined to answer a question regarding the eligibility of customs duty expenses for weighted deduction under section 35B of the Income-tax Act. The court emphasized the importance of determining whether the duty was paid before or after the termination of the carriage of goods. The court directed the parties to bear their own costs in the case.
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