https://www.taxtmi.com/caselaws?id=22479 Weighted deduction under section 35B(1)(b)(iii) does not extend to air freight spent on carrying goods to their destination outside India. The provision allows deduction for expenditure on distribution, supply or provision outside India, but expressly excludes carriage of goods to their destination outside India. Because air freight for export carriage falls within that exclusion, such expenditure is not eligible for weighted deduction. en-us Wed, 09 Jan 1991 00:00:00 +0530 Thu, 10 Dec 2009 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22479 Weighted deduction under section 35B(1)(b)(iii) does not extend to air freight spent on carrying goods to their destination outside India. The provision allows deduction for expenditure on distribution, supply or provision outside India, but expressly excludes carriage of goods to their destination outside India. Because air freight for export carriage falls within that exclusion, such expenditure is not eligible for weighted deduction. Case-Laws Income Tax Wed, 09 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22479