https://www.taxtmi.com/caselaws?id=62079 The court upheld the decision of the Appellate Assistant Commissioner (AAC) to allow the claim for relief under section 35B of the Income Tax Act for commission paid to foreign correspondents by the assessee engaged in the business of coir mats and mattings. The court found that the work done by the correspondents, involving obtaining information regarding markets outside India and preparing tenders for supplies outside India, justified the allowance of the claim under sections 35B(1)(b)(ii) or 35B(1)(b)(v), dismissing the appeals by the Department. en-us Wed, 16 Jun 1976 00:00:00 +0530 Tue, 18 Jan 2011 10:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62079 The court upheld the decision of the Appellate Assistant Commissioner (AAC) to allow the claim for relief under section 35B of the Income Tax Act for commission paid to foreign correspondents by the assessee engaged in the business of coir mats and mattings. The court found that the work done by the correspondents, involving obtaining information regarding markets outside India and preparing tenders for supplies outside India, justified the allowance of the claim under sections 35B(1)(b)(ii) or 35B(1)(b)(v), dismissing the appeals by the Department. Case-Laws Income Tax Wed, 16 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62079