https://www.taxtmi.com/caselaws?id=20914 Commission paid to Indian agents in India was treated as eligible for weighted deduction under section 35B(1)(b) where the governing CBDT circular supported that treatment, and the court applied its earlier decision to answer that point in the assessee's favour. Sales expenditure on export sales incurred in India was not finally determined by the court; instead, the matter was remitted to the Tribunal to reconsider the claim in the light of the CBDT circular dated 28 December 1981 and the Special Bench decision in J. Hemchand and Co. The reference was thus partly favourable to the assessee, with the remaining issue left for fresh adjudication. en-us Mon, 06 Jul 1992 00:00:00 +0530 Wed, 18 Nov 2009 10:45:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20914 Commission paid to Indian agents in India was treated as eligible for weighted deduction under section 35B(1)(b) where the governing CBDT circular supported that treatment, and the court applied its earlier decision to answer that point in the assessee's favour. Sales expenditure on export sales incurred in India was not finally determined by the court; instead, the matter was remitted to the Tribunal to reconsider the claim in the light of the CBDT circular dated 28 December 1981 and the Special Bench decision in J. Hemchand and Co. The reference was thus partly favourable to the assessee, with the remaining issue left for fresh adjudication. Case-Laws Income Tax Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20914