https://www.taxtmi.com/caselaws?id=10258 The court addressed the interpretation of Section 35B of the Income-tax Act, 1961, focusing on export market development allowances. It emphasized the necessity of meeting prescribed activities under clause (ix) of sub-section (1) of Section 35B for claiming deductions. The eligibility for weighted deduction under Section 35B for expenses like export consultancy charges was discussed, highlighting the conditions specified in the proviso to rule 6AA(a) of the Income-tax Rules, 1962. The court emphasized the requirement of a written request for incurring expenses on certain activities and remanded the matters due to discrepancies in applying the conditions set forth. en-us Tue, 14 Sep 2004 00:00:00 +0530 Sat, 11 Jul 2009 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10258 The court addressed the interpretation of Section 35B of the Income-tax Act, 1961, focusing on export market development allowances. It emphasized the necessity of meeting prescribed activities under clause (ix) of sub-section (1) of Section 35B for claiming deductions. The eligibility for weighted deduction under Section 35B for expenses like export consultancy charges was discussed, highlighting the conditions specified in the proviso to rule 6AA(a) of the Income-tax Rules, 1962. The court emphasized the requirement of a written request for incurring expenses on certain activities and remanded the matters due to discrepancies in applying the conditions set forth. Case-Laws Income Tax Tue, 14 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10258