https://www.taxtmi.com/caselaws?id=18937 The High Court emphasized the requirement to establish that the agency outside India was maintained for sales promotion to qualify for a weighted deduction under section 35B(1)(b)(iv) of the Income-tax Act, 1961. The Court distinguished between market information gathering and sales promotion, indicating that the former does not automatically qualify for the deduction. The case was remanded to the Tribunal for further consideration based on this distinction, highlighting the necessity for a factual determination regarding the purpose of maintaining the agency outside India. en-us Mon, 11 May 1992 00:00:00 +0530 Mon, 02 Nov 2009 18:50:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18937 The High Court emphasized the requirement to establish that the agency outside India was maintained for sales promotion to qualify for a weighted deduction under section 35B(1)(b)(iv) of the Income-tax Act, 1961. The Court distinguished between market information gathering and sales promotion, indicating that the former does not automatically qualify for the deduction. The case was remanded to the Tribunal for further consideration based on this distinction, highlighting the necessity for a factual determination regarding the purpose of maintaining the agency outside India. Case-Laws Income Tax Mon, 11 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18937