https://www.taxtmi.com/caselaws?id=16195 The High Court ruled that none of the expenditures in the case met the criteria for deduction under section 35B of the Income-tax Act. The judgment favored the Revenue, denying the assessee's claim for deductions. It emphasized the necessity of establishing a clear link between expenses and the development of export markets for eligibility. The decision highlighted the onus on the assessee to prove expenses align with the specified purposes in the Act. Deductions allowed by the Assessing Officer, uncontested by the Revenue before the Tribunal, were upheld. The judgment stressed the importance of case-specific analysis for deductions under section 35B. en-us Mon, 14 Dec 1998 00:00:00 +0530 Tue, 01 Sep 2009 16:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16195 The High Court ruled that none of the expenditures in the case met the criteria for deduction under section 35B of the Income-tax Act. The judgment favored the Revenue, denying the assessee's claim for deductions. It emphasized the necessity of establishing a clear link between expenses and the development of export markets for eligibility. The decision highlighted the onus on the assessee to prove expenses align with the specified purposes in the Act. Deductions allowed by the Assessing Officer, uncontested by the Revenue before the Tribunal, were upheld. The judgment stressed the importance of case-specific analysis for deductions under section 35B. Case-Laws Income Tax Mon, 14 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16195