https://www.taxtmi.com/caselaws?id=5619 Weighted deduction under s. 35B(1)(b) for commission and other export-related expenditure was in issue. The SC held that expenditure does not qualify merely because some activity occurs outside India; the assessee must prove that the expenditure falls within a specific sub-clause and is incurred by the assessee for promotion of its own sales abroad (e.g., advertisement/agency maintained by the assessee), not by a third party acting for itself. Consequently, the Tribunal's view granting weighted deduction on commission was held incorrect, and the question was answered against the assessee and in favour of the Revenue. The HC and Tribunal orders were set aside, and the matter was remanded to the Tribunal to examine each item of expenditure factually under the relevant sub-clauses, with opportunity to the assessee. en-us Wed, 27 Aug 1997 00:00:00 +0530 Mon, 29 Dec 2025 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5619 Weighted deduction under s. 35B(1)(b) for commission and other export-related expenditure was in issue. The SC held that expenditure does not qualify merely because some activity occurs outside India; the assessee must prove that the expenditure falls within a specific sub-clause and is incurred by the assessee for promotion of its own sales abroad (e.g., advertisement/agency maintained by the assessee), not by a third party acting for itself. Consequently, the Tribunal's view granting weighted deduction on commission was held incorrect, and the question was answered against the assessee and in favour of the Revenue. The HC and Tribunal orders were set aside, and the matter was remanded to the Tribunal to examine each item of expenditure factually under the relevant sub-clauses, with opportunity to the assessee. Case-Laws Income Tax Wed, 27 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5619