https://www.taxtmi.com/caselaws?id=24308 The court allowed the weighted deduction under section 35B of the Income-tax Act for the payment made to a travelling agent for booking orders in foreign countries. The court held that booking orders outside India for the supply of goods constituted performance of service in connection with the execution of the contract for supply of goods outside India. The expenditure incurred on payment of commission for booking orders outside India qualified for weighted deduction under section 35B(1)(a) of the Income-tax Act. The court ruled in favor of the assessee and against the Revenue, with no costs awarded. en-us Thu, 17 Nov 1988 00:00:00 +0530 Tue, 19 Jan 2010 11:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24308 The court allowed the weighted deduction under section 35B of the Income-tax Act for the payment made to a travelling agent for booking orders in foreign countries. The court held that booking orders outside India for the supply of goods constituted performance of service in connection with the execution of the contract for supply of goods outside India. The expenditure incurred on payment of commission for booking orders outside India qualified for weighted deduction under section 35B(1)(a) of the Income-tax Act. The court ruled in favor of the assessee and against the Revenue, with no costs awarded. Case-Laws Income Tax Thu, 17 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24308