https://www.taxtmi.com/caselaws?id=22162 The Tribunal upheld the disallowance of weighted deduction claims related to various expenses incurred for export activities, as they were not deemed to be for services performed outside India. Additionally, the claim for deduction under the Companies (Profits) Surtax Act, 1964 was also disallowed, following a previous High Court judgment. The decisions favored the Revenue, with a certificate for appeal to the Supreme Court granted for the tax deduction issue. en-us Fri, 17 Feb 1989 00:00:00 +0530 Mon, 07 Dec 2009 17:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22162 The Tribunal upheld the disallowance of weighted deduction claims related to various expenses incurred for export activities, as they were not deemed to be for services performed outside India. Additionally, the claim for deduction under the Companies (Profits) Surtax Act, 1964 was also disallowed, following a previous High Court judgment. The decisions favored the Revenue, with a certificate for appeal to the Supreme Court granted for the tax deduction issue. Case-Laws Income Tax Fri, 17 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22162