https://www.taxtmi.com/caselaws?id=21475 The court upheld the Tribunal's decision, denying the partnership firm's claim for weighted deduction on expenses related to the carriage and insurance of exported goods. The court ruled against the assessee, affirming that such expenditures do not qualify for weighted deduction under section 35B of the Income-tax Act. en-us Mon, 02 Dec 1991 00:00:00 +0530 Tue, 24 Nov 2009 16:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21475 The court upheld the Tribunal's decision, denying the partnership firm's claim for weighted deduction on expenses related to the carriage and insurance of exported goods. The court ruled against the assessee, affirming that such expenditures do not qualify for weighted deduction under section 35B of the Income-tax Act. Case-Laws Income Tax Mon, 02 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21475