https://www.taxtmi.com/caselaws?id=21270 The High Court of Karnataka ruled in favor of the assessee, holding that expenditure on samples sent abroad for advertisement was eligible for weighted deduction under section 35B of the Income-tax Act, 1961. The court rejected the Revenue's argument that such expenditure fell under a different category, emphasizing the need for a liberal interpretation to encourage exports. The court's decision aligned with the assessee's position, emphasizing that sending samples for advertisement abroad could fulfill the section's objective. en-us Fri, 11 Dec 1992 00:00:00 +0530 Sat, 21 Nov 2009 11:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21270 The High Court of Karnataka ruled in favor of the assessee, holding that expenditure on samples sent abroad for advertisement was eligible for weighted deduction under section 35B of the Income-tax Act, 1961. The court rejected the Revenue's argument that such expenditure fell under a different category, emphasizing the need for a liberal interpretation to encourage exports. The court's decision aligned with the assessee's position, emphasizing that sending samples for advertisement abroad could fulfill the section's objective. Case-Laws Income Tax Fri, 11 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21270