https://www.taxtmi.com/caselaws?id=70195 Weighted deduction under section 35B is available for expenditure directly connected with export promotion, but not for outlays that form part of production or distribution costs. Current charges for running a freezing plant were treated as part of the cost of making goods marketable in India and were excluded, so no relief was allowed. Quality control inspection expenses and export credit guarantee commission were treated as eligible export incentive expenditure, so weighted deduction was allowed. Telephone, telex, salary and bonus expenses were treated as common overheads, requiring reasonable apportionment, and deduction was restricted to 50 per cent of those common expenses. en-us Fri, 21 Nov 1980 00:00:00 +0530 Thu, 14 Apr 2011 17:44:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70195 Weighted deduction under section 35B is available for expenditure directly connected with export promotion, but not for outlays that form part of production or distribution costs. Current charges for running a freezing plant were treated as part of the cost of making goods marketable in India and were excluded, so no relief was allowed. Quality control inspection expenses and export credit guarantee commission were treated as eligible export incentive expenditure, so weighted deduction was allowed. Telephone, telex, salary and bonus expenses were treated as common overheads, requiring reasonable apportionment, and deduction was restricted to 50 per cent of those common expenses. Case-Laws Income Tax Fri, 21 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70195