https://www.taxtmi.com/caselaws?id=20490 The High Court of Delhi ruled in favor of the assessee, affirming their entitlement to claim weighted deduction under section 35B of the Income-tax Act for customs duty paid outside India. The Court emphasized the direct relationship between the customs duty expenditure and the distribution of goods abroad, citing precedent and underscoring the integral nature of such expenses in the process. The judgment highlighted that the duty payment was essential for supplying goods outside India, aligning with previous decisions on similar scenarios. Ultimately, the Court decided in favor of the assessee, allowing the weighted deduction under section 35B without awarding costs. en-us Wed, 15 Sep 1993 00:00:00 +0530 Sat, 14 Nov 2009 12:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20490 The High Court of Delhi ruled in favor of the assessee, affirming their entitlement to claim weighted deduction under section 35B of the Income-tax Act for customs duty paid outside India. The Court emphasized the direct relationship between the customs duty expenditure and the distribution of goods abroad, citing precedent and underscoring the integral nature of such expenses in the process. The judgment highlighted that the duty payment was essential for supplying goods outside India, aligning with previous decisions on similar scenarios. Ultimately, the Court decided in favor of the assessee, allowing the weighted deduction under section 35B without awarding costs. Case-Laws Income Tax Wed, 15 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20490