https://www.taxtmi.com/caselaws?id=23645 Weighted deduction under section 35B was denied because the expenditure did not fall within the qualifying statutory categories. The High Court followed its earlier ruling that the claimed outlay was outside section 35B, and the assessee's argument that the foreign buyer was located through an Indian agent and commission was paid in India did not bring the payment within clauses (ii) or (iii). Both referred questions were answered against the assessee and in favour of the Revenue. en-us Fri, 27 Mar 1987 00:00:00 +0530 Wed, 23 Dec 2009 10:30:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23645 Weighted deduction under section 35B was denied because the expenditure did not fall within the qualifying statutory categories. The High Court followed its earlier ruling that the claimed outlay was outside section 35B, and the assessee's argument that the foreign buyer was located through an Indian agent and commission was paid in India did not bring the payment within clauses (ii) or (iii). Both referred questions were answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 27 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23645