https://www.taxtmi.com/caselaws?id=15041 The Court held that the respondent's expenditures did not qualify for weighted deduction under section 35B(1)(b)(viii) of the Income-tax Act as they were incurred in India in connection with sending goods outside India. The Tribunal's decision in favor of the respondent was overturned, and the Court ruled in favor of the Department, emphasizing that expenditures for weighted deductions must be incurred for services performed outside India as outlined in the Act. en-us Fri, 16 Apr 1999 00:00:00 +0530 Wed, 16 Dec 2009 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15041 The Court held that the respondent's expenditures did not qualify for weighted deduction under section 35B(1)(b)(viii) of the Income-tax Act as they were incurred in India in connection with sending goods outside India. The Tribunal's decision in favor of the respondent was overturned, and the Court ruled in favor of the Department, emphasizing that expenditures for weighted deductions must be incurred for services performed outside India as outlined in the Act. Case-Laws Income Tax Fri, 16 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15041