https://www.taxtmi.com/caselaws?id=16260 The court held that the manufacturing expenditure or cost of samples does not qualify for deduction under Section 35B. Additionally, expenditures on quality control, advertisement, subscription, free samples, export promotion, MFHC commission, and WEEP commission were deemed ineligible for deduction under Section 35B. The court directed the Tribunal to verify if the generator runs on wind energy to determine the applicable depreciation rate. The reference petitions were disposed of accordingly. en-us Fri, 15 Jan 1999 00:00:00 +0530 Fri, 04 Sep 2009 17:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16260 The court held that the manufacturing expenditure or cost of samples does not qualify for deduction under Section 35B. Additionally, expenditures on quality control, advertisement, subscription, free samples, export promotion, MFHC commission, and WEEP commission were deemed ineligible for deduction under Section 35B. The court directed the Tribunal to verify if the generator runs on wind energy to determine the applicable depreciation rate. The reference petitions were disposed of accordingly. Case-Laws Income Tax Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16260