https://www.taxtmi.com/caselaws?id=15837 The court ruled in favor of the assessee, allowing weighted deduction for both the commission paid to Amalgamations Ltd. and the share of contribution paid to India Pistons Ltd. for trade exhibition participation under section 35B of the Income-tax Act, 1961 for the assessment year 1980-81. The Income-tax Appellate Tribunal's decision was upheld, emphasizing the nexus between the expenditures and the provisions of section 35B, particularly in relation to the trade exhibition's promotional benefits for the assessee's products. en-us Mon, 24 Nov 1997 00:00:00 +0530 Sat, 29 Aug 2009 13:53:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15837 The court ruled in favor of the assessee, allowing weighted deduction for both the commission paid to Amalgamations Ltd. and the share of contribution paid to India Pistons Ltd. for trade exhibition participation under section 35B of the Income-tax Act, 1961 for the assessment year 1980-81. The Income-tax Appellate Tribunal's decision was upheld, emphasizing the nexus between the expenditures and the provisions of section 35B, particularly in relation to the trade exhibition's promotional benefits for the assessee's products. Case-Laws Income Tax Mon, 24 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15837