https://www.taxtmi.com/caselaws?id=20087 Expenditure on a director's foreign travel for export promotion qualified for weighted deduction only if the statutory conditions under section 35B were met. On the facts stated, there was no material showing that the assessee's sales were substantially diverted for export or that the foreign tour expenses satisfied the required conditions. Allowance of the same amount as ordinary business expenditure under section 37(1) did not by itself establish entitlement to weighted deduction. Incurring the expenditure abroad, or the absence of actual exports, was not decisive; the decisive factor was non-fulfilment of the section 35B conditions, so weighted deduction was denied. en-us Wed, 23 Jun 1993 00:00:00 +0530 Wed, 11 Nov 2009 16:07:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20087 Expenditure on a director's foreign travel for export promotion qualified for weighted deduction only if the statutory conditions under section 35B were met. On the facts stated, there was no material showing that the assessee's sales were substantially diverted for export or that the foreign tour expenses satisfied the required conditions. Allowance of the same amount as ordinary business expenditure under section 37(1) did not by itself establish entitlement to weighted deduction. Incurring the expenditure abroad, or the absence of actual exports, was not decisive; the decisive factor was non-fulfilment of the section 35B conditions, so weighted deduction was denied. Case-Laws Income Tax Wed, 23 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20087