https://www.taxtmi.com/caselaws?id=24832 Commission paid in India to Indian agents did not qualify for weighted deduction because the taxpayer failed to prove that the expenditure was incurred for obtaining information about markets outside India or for export promotion. No separate accounts were maintained for the relevant commission, and the record did not support the basis for allowing 50% of the payment as deductible. The claimed deduction was therefore unavailable on the facts and evidence presented. en-us Thu, 17 Jul 1986 00:00:00 +0530 Fri, 22 Jan 2010 16:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24832 Commission paid in India to Indian agents did not qualify for weighted deduction because the taxpayer failed to prove that the expenditure was incurred for obtaining information about markets outside India or for export promotion. No separate accounts were maintained for the relevant commission, and the record did not support the basis for allowing 50% of the payment as deductible. The claimed deduction was therefore unavailable on the facts and evidence presented. Case-Laws Income Tax Thu, 17 Jul 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24832