Weighted deduction under Section 35B: commissions for procuring orders excluded per Madras High Court guidance.

The Board reiterates that weighted deduction under section 35B is available only where statutory conditions of subsection (1)(b) are strictly met; commission payments to agents qualify only if they relate to the specified works and services and are not in the nature of remission or trade discount. The Madras High Court decision that commissions paid solely for procuring orders are not covered must be followed when deciding such claims.

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