https://www.taxtmi.com/caselaws?id=23328 Weighted deduction under section 35B(1)(a) was considered in relation to expenditure on foreign publicity, but the availability of the deduction depended on whether the amount claimed had in fact been subsidised by an export promotion council. Because the factual basis needed to apply the statutory provision was not clear, the reference was returned unanswered and no substantive determination on entitlement was made. en-us Wed, 07 Dec 1988 00:00:00 +0530 Fri, 18 Dec 2009 13:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23328 Weighted deduction under section 35B(1)(a) was considered in relation to expenditure on foreign publicity, but the availability of the deduction depended on whether the amount claimed had in fact been subsidised by an export promotion council. Because the factual basis needed to apply the statutory provision was not clear, the reference was returned unanswered and no substantive determination on entitlement was made. Case-Laws Income Tax Wed, 07 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23328