https://www.taxtmi.com/caselaws?id=14063 Expenditure qualifies for weighted deduction under section 35B of the Income-tax Act, 1961 only when it falls strictly within the specified export-promotion categories. Agmark coupon expenditure was not incurred exclusively for promoting export sales or furnishing technical information to foreign buyers, and was therefore outside section 35B(1)(b)(viii). Fumigation charges, carriage of export goods, marine insurance and certificate of origin were treated as carriage-related expenses in India and fell outside the eligible categories under section 35B(1)(b)(iii). The disallowance of weighted deduction was upheld for all the items in question. en-us Tue, 24 Mar 1998 00:00:00 +0530 Mon, 13 Jul 2009 13:06:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14063 Expenditure qualifies for weighted deduction under section 35B of the Income-tax Act, 1961 only when it falls strictly within the specified export-promotion categories. Agmark coupon expenditure was not incurred exclusively for promoting export sales or furnishing technical information to foreign buyers, and was therefore outside section 35B(1)(b)(viii). Fumigation charges, carriage of export goods, marine insurance and certificate of origin were treated as carriage-related expenses in India and fell outside the eligible categories under section 35B(1)(b)(iii). The disallowance of weighted deduction was upheld for all the items in question. Case-Laws Income Tax Tue, 24 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14063