https://www.taxtmi.com/caselaws?id=15848 The court ruled in favor of the Revenue, holding that commission payments to foreign agents did not qualify for weighted deduction under section 35B(1)(b)(iv) of the Income-tax Act as they did not constitute expenditure on maintaining an agency outside India. The judgment emphasized the necessity of demonstrating ongoing agency maintenance and actual expenditure for claiming deductions under the provision. en-us Thu, 25 Mar 1999 00:00:00 +0530 Sat, 29 Aug 2009 15:06:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15848 The court ruled in favor of the Revenue, holding that commission payments to foreign agents did not qualify for weighted deduction under section 35B(1)(b)(iv) of the Income-tax Act as they did not constitute expenditure on maintaining an agency outside India. The judgment emphasized the necessity of demonstrating ongoing agency maintenance and actual expenditure for claiming deductions under the provision. Case-Laws Income Tax Thu, 25 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15848