https://www.taxtmi.com/caselaws?id=18897 The High Court of Bombay ruled against the assessee in a case concerning the interpretation of section 35B of the Income-tax Act. The court held that expenses incurred on traveling from abroad to India did not qualify for export markets development allowance under the relevant clause of section 35B. The court emphasized that the clause pertained to expenses for traveling outside India for sales promotion, excluding expenses for traveling from abroad to India. Consequently, the assessee was not entitled to the claimed deduction for the director's travel expenses to India. en-us Wed, 21 Dec 1994 00:00:00 +0530 Mon, 02 Nov 2009 16:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18897 The High Court of Bombay ruled against the assessee in a case concerning the interpretation of section 35B of the Income-tax Act. The court held that expenses incurred on traveling from abroad to India did not qualify for export markets development allowance under the relevant clause of section 35B. The court emphasized that the clause pertained to expenses for traveling outside India for sales promotion, excluding expenses for traveling from abroad to India. Consequently, the assessee was not entitled to the claimed deduction for the director's travel expenses to India. Case-Laws Income Tax Wed, 21 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18897