https://www.taxtmi.com/caselaws?id=21607 Weighted deduction under section 35B was unavailable because the business in question was a non-resident firm carrying on operations only in Malaysia, and no goods were exported from India by the firm or on its behalf. The partners were resident in India, but that fact did not satisfy the statutory export-linked condition. As the claim had to be founded on export-related activity from India, the absence of such exports meant the deduction could not be allowed, and the reference was answered against the assessee. en-us Tue, 28 Aug 1990 00:00:00 +0530 Wed, 25 Nov 2009 17:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21607 Weighted deduction under section 35B was unavailable because the business in question was a non-resident firm carrying on operations only in Malaysia, and no goods were exported from India by the firm or on its behalf. The partners were resident in India, but that fact did not satisfy the statutory export-linked condition. As the claim had to be founded on export-related activity from India, the absence of such exports meant the deduction could not be allowed, and the reference was answered against the assessee. Case-Laws Income Tax Tue, 28 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21607