https://www.taxtmi.com/caselaws?id=22155 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on all three issues. It clarified that the expenditure on commission to overseas agents for export promotion qualified for the weighted deduction under section 35B(1)(b)(iv). The Court found that the Commissioner wrongly assumed jurisdiction under section 263, and the Tribunal's decision to cancel the Commissioner's order was deemed appropriate. en-us Mon, 14 Jan 1991 00:00:00 +0530 Mon, 07 Dec 2009 17:08:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22155 The High Court upheld the Tribunal's decision, ruling in favor of the assessee on all three issues. It clarified that the expenditure on commission to overseas agents for export promotion qualified for the weighted deduction under section 35B(1)(b)(iv). The Court found that the Commissioner wrongly assumed jurisdiction under section 263, and the Tribunal's decision to cancel the Commissioner's order was deemed appropriate. Case-Laws Income Tax Mon, 14 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22155