https://www.taxtmi.com/caselaws?id=21335 Section 35B weighted deduction was considered for transport, insurance, and shipping and forwarding charges connected with export of goods. Although such expenditure was said to relate to the distribution or supply of exported goods, the provision expressly excludes expenditure incurred in India, carriage of exported goods to their destination outside India, and insurance while the goods are in transit. On that construction, the claimed expenses did not qualify for weighted deduction, and the rejection of the claim was upheld. en-us Thu, 05 Dec 1991 00:00:00 +0530 Sat, 21 Nov 2009 16:38:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21335 Section 35B weighted deduction was considered for transport, insurance, and shipping and forwarding charges connected with export of goods. Although such expenditure was said to relate to the distribution or supply of exported goods, the provision expressly excludes expenditure incurred in India, carriage of exported goods to their destination outside India, and insurance while the goods are in transit. On that construction, the claimed expenses did not qualify for weighted deduction, and the rejection of the claim was upheld. Case-Laws Income Tax Thu, 05 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21335