https://www.taxtmi.com/caselaws?id=18964 The Tribunal upheld the decision to disallow the weighted deduction under Section 35B(1)(b)(iii) and Section 35B(1)(b)(v) as the expenses claimed did not meet the specific requirements of these sub-clauses. The expenses were found to have been incurred in India and were not for the preparation and submission of tenders. The Tribunal's ruling was consistent with previous judgments emphasizing that expenditure must be closely connected with activities outside India to be eligible for the deduction. The matter was referred back to the Tribunal for further examination in line with the observations made. en-us Tue, 14 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 11:09:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18964 The Tribunal upheld the decision to disallow the weighted deduction under Section 35B(1)(b)(iii) and Section 35B(1)(b)(v) as the expenses claimed did not meet the specific requirements of these sub-clauses. The expenses were found to have been incurred in India and were not for the preparation and submission of tenders. The Tribunal's ruling was consistent with previous judgments emphasizing that expenditure must be closely connected with activities outside India to be eligible for the deduction. The matter was referred back to the Tribunal for further examination in line with the observations made. Case-Laws Income Tax Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18964