https://www.taxtmi.com/caselaws?id=5735 Section 35B(1)(b)(iv) requires that the assessee incur expenditure on the maintenance outside India of its own branch, office, or agency for promoting sales outside India. Commission paid to overseas agents merely for procuring export orders did not satisfy this test because the assessee neither maintained any such foreign agency nor incurred expenditure toward general promotion of overseas sales; the payments were linked to specific sales and thus were not promotional maintenance expenditure. Even if "agency" could include an agency not established by the assessee, it must still be maintained by the assessee, which was not shown. Weighted deduction was therefore denied and the appeal was dismissed with costs. en-us Wed, 31 Mar 1999 00:00:00 +0530 Thu, 01 Jan 2026 00:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5735 Section 35B(1)(b)(iv) requires that the assessee incur expenditure on the maintenance outside India of its own branch, office, or agency for promoting sales outside India. Commission paid to overseas agents merely for procuring export orders did not satisfy this test because the assessee neither maintained any such foreign agency nor incurred expenditure toward general promotion of overseas sales; the payments were linked to specific sales and thus were not promotional maintenance expenditure. Even if "agency" could include an agency not established by the assessee, it must still be maintained by the assessee, which was not shown. Weighted deduction was therefore denied and the appeal was dismissed with costs. Case-Laws Income Tax Wed, 31 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5735