https://www.taxtmi.com/caselaws?id=20564 Weighted deduction claims for freight, cartage, shipping charges, insurance, packing charges, carting and similar expenses were treated as falling within section 35B(1)(b)(iii) and not admissible as export market development allowance. Membership fees were also held to fall outside the specified sub-clauses of section 35B(1)(b), and bank commission was likewise outside the scope of the weighted deduction provision. The disallowance of the claimed deduction was upheld, and the issue was answered in favour of the Revenue. en-us Thu, 05 Dec 1991 00:00:00 +0530 Sat, 14 Nov 2009 16:56:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20564 Weighted deduction claims for freight, cartage, shipping charges, insurance, packing charges, carting and similar expenses were treated as falling within section 35B(1)(b)(iii) and not admissible as export market development allowance. Membership fees were also held to fall outside the specified sub-clauses of section 35B(1)(b), and bank commission was likewise outside the scope of the weighted deduction provision. The disallowance of the claimed deduction was upheld, and the issue was answered in favour of the Revenue. Case-Laws Income Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20564