https://www.taxtmi.com/caselaws?id=11995 The High Court ruled against the assessee, disallowing the weighted deduction on the technical director's salary under section 35B of the Income-tax Act, 1961. The court held that since the services were rendered in India and not outside India as required by sub-clause (viii) of section 35B(1)(b), the salary payment did not qualify for deduction. The judgment emphasized the necessity of meeting the specific criteria outlined in the relevant provisions for claiming deductions under the Income-tax Act, 1961. en-us Fri, 12 Jul 2002 00:00:00 +0530 Sun, 14 Feb 2010 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11995 The High Court ruled against the assessee, disallowing the weighted deduction on the technical director's salary under section 35B of the Income-tax Act, 1961. The court held that since the services were rendered in India and not outside India as required by sub-clause (viii) of section 35B(1)(b), the salary payment did not qualify for deduction. The judgment emphasized the necessity of meeting the specific criteria outlined in the relevant provisions for claiming deductions under the Income-tax Act, 1961. Case-Laws Income Tax Fri, 12 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11995