https://www.taxtmi.com/caselaws?id=11453 Weighted deduction under section 35B of the Income-tax Act was confined to expenditure falling within the specified sub-clauses of section 35B(1)(b). For a claim under section 35B(1)(b)(iii), the expenditure had to be incurred outside India in connection with the distribution, supply or provision outside India of goods, services or facilities. Expenditure incurred in India for sales effected in India did not satisfy that requirement, so the assessee was not entitled to weighted deduction on the claimed in-India expenditure connected with domestic sales. en-us Thu, 14 Nov 2002 00:00:00 +0530 Mon, 10 Aug 2009 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11453 Weighted deduction under section 35B of the Income-tax Act was confined to expenditure falling within the specified sub-clauses of section 35B(1)(b). For a claim under section 35B(1)(b)(iii), the expenditure had to be incurred outside India in connection with the distribution, supply or provision outside India of goods, services or facilities. Expenditure incurred in India for sales effected in India did not satisfy that requirement, so the assessee was not entitled to weighted deduction on the claimed in-India expenditure connected with domestic sales. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11453