https://www.taxtmi.com/caselaws?id=16789 The court held that commission paid in India for export business does not qualify for weighted deduction under section 35B of the Income-tax Act, as it did not relate to activities outside India as required by the law. Additionally, foreign telephone expenditure, salaries, rent, printing, stationery expenses, insurance expenditure, and sale promotion expenses were also deemed ineligible for weighted deduction under section 35B due to not meeting the necessary criteria outlined in the law. The court ruled in favor of the Revenue and against the assessee for all the discussed expenditures based on the provisions of section 35B and relevant legal precedents. en-us Mon, 09 Mar 1998 00:00:00 +0530 Sat, 12 Sep 2009 12:25:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16789 The court held that commission paid in India for export business does not qualify for weighted deduction under section 35B of the Income-tax Act, as it did not relate to activities outside India as required by the law. Additionally, foreign telephone expenditure, salaries, rent, printing, stationery expenses, insurance expenditure, and sale promotion expenses were also deemed ineligible for weighted deduction under section 35B due to not meeting the necessary criteria outlined in the law. The court ruled in favor of the Revenue and against the assessee for all the discussed expenditures based on the provisions of section 35B and relevant legal precedents. Case-Laws Income Tax Mon, 09 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16789