https://www.taxtmi.com/caselaws?id=25857 The High Court ruled in favor of the Revenue and against the assessee regarding the entitlement to weighted deduction under section 35B(1)(b) of the Income-tax Act, emphasizing the necessity of proving expenses were incurred outside India for specified activities. The Court also favored the Revenue in the matter of services rendered by an agent for distribution of goods, highlighting the burden on the assessee to establish expenses were for activities conducted abroad. However, the Court ruled in favor of the assessee concerning the deduction for the provision made for payment of leave with wages. en-us Wed, 11 Feb 1987 00:00:00 +0530 Mon, 01 Feb 2010 13:17:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25857 The High Court ruled in favor of the Revenue and against the assessee regarding the entitlement to weighted deduction under section 35B(1)(b) of the Income-tax Act, emphasizing the necessity of proving expenses were incurred outside India for specified activities. The Court also favored the Revenue in the matter of services rendered by an agent for distribution of goods, highlighting the burden on the assessee to establish expenses were for activities conducted abroad. However, the Court ruled in favor of the assessee concerning the deduction for the provision made for payment of leave with wages. Case-Laws Income Tax Wed, 11 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25857