https://www.taxtmi.com/caselaws?id=5621 SC set aside the HC and Tribunal orders and remanded the matter to the Tribunal, holding that weighted deduction under s.35B(1)(b) is allowable only for expenses proved to be wholly and exclusively incurred for the specified sub-clauses. The assessee bears the burden of proof; the Tribunal erred by granting deduction without examining the relevant sub-clauses or factual basis for each claimed item (commissions, ECGC charges, foreign dealers' visit expenses). A departmental circular relied on by the assessee was non-binding and did not support allowance. en-us Thu, 28 Aug 1997 00:00:00 +0530 Sat, 11 Oct 2025 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5621 SC set aside the HC and Tribunal orders and remanded the matter to the Tribunal, holding that weighted deduction under s.35B(1)(b) is allowable only for expenses proved to be wholly and exclusively incurred for the specified sub-clauses. The assessee bears the burden of proof; the Tribunal erred by granting deduction without examining the relevant sub-clauses or factual basis for each claimed item (commissions, ECGC charges, foreign dealers' visit expenses). A departmental circular relied on by the assessee was non-binding and did not support allowance. Case-Laws Income Tax Thu, 28 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5621