https://www.taxtmi.com/caselaws?id=16357 The court affirmed that deductions were rightly not allowed for certain expenditures related to exports, including sea and air freight and marine insurance. However, the deduction for air freight on goods sent for exhibition was deemed eligible under section 35B(1)(b)(i). Customs duty on designs from foreign countries and internal telex expenditures were not eligible for deduction as they did not fall under any specified sub-clause of section 35B(1)(b). en-us Wed, 02 Dec 1998 00:00:00 +0530 Mon, 07 Sep 2009 12:16:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16357 The court affirmed that deductions were rightly not allowed for certain expenditures related to exports, including sea and air freight and marine insurance. However, the deduction for air freight on goods sent for exhibition was deemed eligible under section 35B(1)(b)(i). Customs duty on designs from foreign countries and internal telex expenditures were not eligible for deduction as they did not fall under any specified sub-clause of section 35B(1)(b). Case-Laws Income Tax Wed, 02 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16357