https://www.taxtmi.com/caselaws?id=11600 Weighted deduction under section 35B was confined to expenditure falling within the specified statutory sub-clauses, and the relevant requirement under section 35B(1)(b)(iii) was that the expenditure be incurred outside India in connection with distribution, supply or provision outside India of goods, services or facilities. Expenditure incurred in India on sales made in India did not satisfy that condition merely because the consideration was received in foreign exchange. On that principle, the assessee was not entitled to weighted deduction on the expenditure in question. en-us Thu, 14 Nov 2002 00:00:00 +0530 Sun, 31 Jan 2010 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11600 Weighted deduction under section 35B was confined to expenditure falling within the specified statutory sub-clauses, and the relevant requirement under section 35B(1)(b)(iii) was that the expenditure be incurred outside India in connection with distribution, supply or provision outside India of goods, services or facilities. Expenditure incurred in India on sales made in India did not satisfy that condition merely because the consideration was received in foreign exchange. On that principle, the assessee was not entitled to weighted deduction on the expenditure in question. Case-Laws Income Tax Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11600