https://www.taxtmi.com/caselaws?id=21468 The High Court upheld the tax department's decision to disallow the assessee's claim for weighted deduction under section 35B of the Income-tax Act for specific expenses related to export activities. The court rejected the claims for export inspection fees, export freight paid in India, and foreign traveling expenses, citing lack of evidence and relevance to the business. Additionally, the court upheld the rejection of an additional ground for claiming deduction of customs duty as it was not raised before lower authorities. The High Court ruled in favor of the tax department on both issues, affirming the decisions of the lower authorities and the Tribunal. en-us Fri, 20 Dec 1991 00:00:00 +0530 Tue, 24 Nov 2009 16:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21468 The High Court upheld the tax department's decision to disallow the assessee's claim for weighted deduction under section 35B of the Income-tax Act for specific expenses related to export activities. The court rejected the claims for export inspection fees, export freight paid in India, and foreign traveling expenses, citing lack of evidence and relevance to the business. Additionally, the court upheld the rejection of an additional ground for claiming deduction of customs duty as it was not raised before lower authorities. The High Court ruled in favor of the tax department on both issues, affirming the decisions of the lower authorities and the Tribunal. Case-Laws Income Tax Fri, 20 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21468