https://www.taxtmi.com/caselaws?id=16082 Weighted deduction under section 35B was available only if the expenditure fell within a specified sub-clause and was incurred wholly and exclusively for export promotion. Commission paid in India to an Indian agent for procuring export orders did not satisfy those statutory conditions, and the claim was disallowed. Expenditure incurred in India on entertaining foreign customers also did not fall within section 35B(1)(b); section 37(2A) was held not to govern the issue on the facts found. The assessee was therefore not entitled to weighted deduction on either item. en-us Fri, 05 Feb 1999 00:00:00 +0530 Mon, 31 Aug 2009 18:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16082 Weighted deduction under section 35B was available only if the expenditure fell within a specified sub-clause and was incurred wholly and exclusively for export promotion. Commission paid in India to an Indian agent for procuring export orders did not satisfy those statutory conditions, and the claim was disallowed. Expenditure incurred in India on entertaining foreign customers also did not fall within section 35B(1)(b); section 37(2A) was held not to govern the issue on the facts found. The assessee was therefore not entitled to weighted deduction on either item. Case-Laws Income Tax Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16082