https://www.taxtmi.com/caselaws?id=19960 The court ruled against the assessee, holding that weighted deduction under section 35B of the Income-tax Act, 1961 for packing expenses incurred in India was not permissible. The court emphasized that packing expenses did not align with the specified activities for promoting export business outlined in the relevant sub-clauses of section 35B(1). Therefore, the court concluded that the assessee was not entitled to the claimed deduction, emphasizing the need for a strict interpretation of the statutory provisions. en-us Mon, 13 Sep 1993 00:00:00 +0530 Tue, 10 Nov 2009 18:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19960 The court ruled against the assessee, holding that weighted deduction under section 35B of the Income-tax Act, 1961 for packing expenses incurred in India was not permissible. The court emphasized that packing expenses did not align with the specified activities for promoting export business outlined in the relevant sub-clauses of section 35B(1). Therefore, the court concluded that the assessee was not entitled to the claimed deduction, emphasizing the need for a strict interpretation of the statutory provisions. Case-Laws Income Tax Mon, 13 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19960