https://www.taxtmi.com/caselaws?id=16335 The court held that the assessee failed to provide sufficient evidence to support deductions claimed for various expenses under Section 35B. Establishment expenses, general expenses, advertisement expenses, and service charges were deemed ineligible for deduction. The court remitted matters regarding participation and exhibition charges, subscription to foreign magazines, and expenditure on obtaining photostat copies of documents back to the Tribunal for further verification. Service charges paid to a representative in India were also not eligible for deduction under Section 35B. en-us Fri, 23 Jan 1998 00:00:00 +0530 Mon, 07 Sep 2009 10:59:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16335 The court held that the assessee failed to provide sufficient evidence to support deductions claimed for various expenses under Section 35B. Establishment expenses, general expenses, advertisement expenses, and service charges were deemed ineligible for deduction. The court remitted matters regarding participation and exhibition charges, subscription to foreign magazines, and expenditure on obtaining photostat copies of documents back to the Tribunal for further verification. Service charges paid to a representative in India were also not eligible for deduction under Section 35B. Case-Laws Income Tax Fri, 23 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16335