https://www.taxtmi.com/caselaws?id=20106 The court ruled in favor of the assessee, affirming their entitlement to weighted deduction under section 35B for the brokerage expenses paid in India for export sales. The court concluded that the brokerage paid for procuring export orders qualifies for weighted deduction under section 35B, as it was for procuring the export market, falling within clauses (i) and (ii) of section 35B(1). The decision was against the Revenue, validating the assessee's claim, with no order as to costs. en-us Fri, 11 Jun 1993 00:00:00 +0530 Wed, 11 Nov 2009 17:00:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20106 The court ruled in favor of the assessee, affirming their entitlement to weighted deduction under section 35B for the brokerage expenses paid in India for export sales. The court concluded that the brokerage paid for procuring export orders qualifies for weighted deduction under section 35B, as it was for procuring the export market, falling within clauses (i) and (ii) of section 35B(1). The decision was against the Revenue, validating the assessee's claim, with no order as to costs. Case-Laws Income Tax Fri, 11 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20106