https://www.taxtmi.com/caselaws?id=24326 The Tribunal held that expenses incurred in India for export promotion activities could qualify for weighted deduction under section 35B of the Income-tax Act, 1961. The Court affirmed this decision, emphasizing that the focus should be on whether the expenses were for export promotion purposes, rather than where they were incurred. The Court clarified that activities listed in sub-clauses (i) to (viii) of section 35B were considered as promoting sales outside India, allowing for deductions. The judgment highlighted the broad interpretation of activities promoting exports under section 35B. en-us Tue, 06 Dec 1988 00:00:00 +0530 Tue, 19 Jan 2010 12:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24326 The Tribunal held that expenses incurred in India for export promotion activities could qualify for weighted deduction under section 35B of the Income-tax Act, 1961. The Court affirmed this decision, emphasizing that the focus should be on whether the expenses were for export promotion purposes, rather than where they were incurred. The Court clarified that activities listed in sub-clauses (i) to (viii) of section 35B were considered as promoting sales outside India, allowing for deductions. The judgment highlighted the broad interpretation of activities promoting exports under section 35B. Case-Laws Income Tax Tue, 06 Dec 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24326