https://www.taxtmi.com/caselaws?id=13083 Commission paid to outside agents abroad for procuring sales did not qualify for weighted deduction under section 35B(1)(b)(iv) unless the assessee could show expenditure on maintaining or financing an overseas office or other promotional activity contemplated by the provision. Mere payment of sales commission, without material proving that the assessee incurred such marketing or export-development expenditure, was insufficient. The earlier authority relied on by the assessee was inapplicable because it concerned cases where part of the foreign agent's office expenses had actually been met. en-us Wed, 26 Sep 2001 00:00:00 +0530 Tue, 26 May 2009 13:00:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13083 Commission paid to outside agents abroad for procuring sales did not qualify for weighted deduction under section 35B(1)(b)(iv) unless the assessee could show expenditure on maintaining or financing an overseas office or other promotional activity contemplated by the provision. Mere payment of sales commission, without material proving that the assessee incurred such marketing or export-development expenditure, was insufficient. The earlier authority relied on by the assessee was inapplicable because it concerned cases where part of the foreign agent's office expenses had actually been met. Case-Laws Income Tax Wed, 26 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13083