https://www.taxtmi.com/caselaws?id=20460 HC held that no weighted deduction under s. 35B(1)(b) is allowable on expenditure incurred on freight and insurance of goods exported, whether incurred in India or outside India, in view of the specific exclusion in sub-clause (iii). The assessee cannot invoke sub-clause (viii) to claim such deduction, as the specific provision overrides the general one, applying the maxims generalia specialibus non derogant and generalibus specialia derogant and the principle of harmonious construction. HC further held that export inspection charges, brokerage, bank charges and clearing charges incurred in India are also not eligible, as they do not constitute services performed outside India. The reference was answered in favour of Revenue. en-us Mon, 06 Sep 1993 00:00:00 +0530 Sat, 13 Dec 2025 09:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20460 HC held that no weighted deduction under s. 35B(1)(b) is allowable on expenditure incurred on freight and insurance of goods exported, whether incurred in India or outside India, in view of the specific exclusion in sub-clause (iii). The assessee cannot invoke sub-clause (viii) to claim such deduction, as the specific provision overrides the general one, applying the maxims generalia specialibus non derogant and generalibus specialia derogant and the principle of harmonious construction. HC further held that export inspection charges, brokerage, bank charges and clearing charges incurred in India are also not eligible, as they do not constitute services performed outside India. The reference was answered in favour of Revenue. Case-Laws Income Tax Mon, 06 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20460