https://www.taxtmi.com/caselaws?id=14183 Weighted deduction under section 35B is confined to qualifying export-related expenditure, including fees paid to an Export Promotion Council for export market development information. Salary for export staff, post-shipment credit interest, bank charges and commission incurred in India do not qualify. An additional ground may be raised before the Tribunal with leave where it rests on facts already on record. Permission to raise such a ground does not establish entitlement on the merits; interest paid to a bank for export bill discounting was not allowable on the stated facts. en-us Fri, 20 Oct 2000 00:00:00 +0530 Tue, 14 Jul 2009 12:43:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14183 Weighted deduction under section 35B is confined to qualifying export-related expenditure, including fees paid to an Export Promotion Council for export market development information. Salary for export staff, post-shipment credit interest, bank charges and commission incurred in India do not qualify. An additional ground may be raised before the Tribunal with leave where it rests on facts already on record. Permission to raise such a ground does not establish entitlement on the merits; interest paid to a bank for export bill discounting was not allowable on the stated facts. Case-Laws Income Tax Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14183