https://www.taxtmi.com/caselaws?id=25378 Weighted deduction for customs duty under section 35B depended on a factual finding as to when the carriage of goods ended. If the carriage had terminated at New York before payment, the expenditure could fall within the allowance for export-related outgoings; if the carriage continued beyond New York, the duty would not qualify. Because the authorities had not determined that factual issue, the legal question could not be answered on the material available and the referred question was declined. en-us Tue, 24 Mar 1987 00:00:00 +0530 Thu, 28 Jan 2010 12:18:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25378 Weighted deduction for customs duty under section 35B depended on a factual finding as to when the carriage of goods ended. If the carriage had terminated at New York before payment, the expenditure could fall within the allowance for export-related outgoings; if the carriage continued beyond New York, the duty would not qualify. Because the authorities had not determined that factual issue, the legal question could not be answered on the material available and the referred question was declined. Case-Laws Income Tax Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25378