https://www.taxtmi.com/caselaws?id=12168 Establishment charges were not eligible for weighted deduction under Section 35B because they did not fit any specified sub-clause, so the claim failed on that item. By contrast, steamer freight and insurance under a CIF export contract were held admissible under Section 35B(1)(b)(viii) for the relevant assessment year, as they formed part of the expenditure connected with execution of the export contract and with services performed outside India or incidental thereto. The result was a partial allowance of the assessee's claim for weighted deduction. en-us Wed, 21 Feb 2001 00:00:00 +0530 Sun, 08 May 2011 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12168 Establishment charges were not eligible for weighted deduction under Section 35B because they did not fit any specified sub-clause, so the claim failed on that item. By contrast, steamer freight and insurance under a CIF export contract were held admissible under Section 35B(1)(b)(viii) for the relevant assessment year, as they formed part of the expenditure connected with execution of the export contract and with services performed outside India or incidental thereto. The result was a partial allowance of the assessee's claim for weighted deduction. Case-Laws Income Tax Wed, 21 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12168