https://www.taxtmi.com/caselaws?id=14488 The court ruled against the assessee, denying the claim for weighted deduction under section 35B of the Income-tax Act for commission payments made to a middleman for sales facilitation. The court emphasized that the expenditure did not align with the specified criteria for deduction under the relevant section, as it did not exclusively relate to activities promoting sales outside India. Citing precedents and a Supreme Court decision, the court held in favor of the Revenue, concluding that the commission payment was akin to sales commission and did not meet the requirements for weighted deduction. en-us Tue, 03 Oct 2000 00:00:00 +0530 Thu, 16 Jul 2009 11:53:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14488 The court ruled against the assessee, denying the claim for weighted deduction under section 35B of the Income-tax Act for commission payments made to a middleman for sales facilitation. The court emphasized that the expenditure did not align with the specified criteria for deduction under the relevant section, as it did not exclusively relate to activities promoting sales outside India. Citing precedents and a Supreme Court decision, the court held in favor of the Revenue, concluding that the commission payment was akin to sales commission and did not meet the requirements for weighted deduction. Case-Laws Income Tax Tue, 03 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14488