https://www.taxtmi.com/caselaws?id=14800 The court upheld the Income-tax Appellate Tribunal's decision to disallow weighted deduction under section 35B for total export division expenditure, limiting the deduction to 75% due to lack of evidence supporting exclusive expenditure for export promotion. Additionally, the court ruled that daily allowance limits under rule 6D of the Income-tax Rules, 1962 encompass stays during travel, aligning with Revenue's interpretation. Medical reimbursement was considered part of salary under sections 40(c)/40A(5) of the Income-tax Act, following a Supreme Court decision. The judgment favored the Revenue on all issues, awarding costs to them. en-us Tue, 21 Jul 1998 00:00:00 +0530 Sat, 18 Jul 2009 17:06:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14800 The court upheld the Income-tax Appellate Tribunal's decision to disallow weighted deduction under section 35B for total export division expenditure, limiting the deduction to 75% due to lack of evidence supporting exclusive expenditure for export promotion. Additionally, the court ruled that daily allowance limits under rule 6D of the Income-tax Rules, 1962 encompass stays during travel, aligning with Revenue's interpretation. Medical reimbursement was considered part of salary under sections 40(c)/40A(5) of the Income-tax Act, following a Supreme Court decision. The judgment favored the Revenue on all issues, awarding costs to them. Case-Laws Income Tax Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14800