https://www.taxtmi.com/caselaws?id=27938 The Tribunal allowed commission payments for deduction under section 35B, justifying their relevance to export sales facilitation. It also affirmed that staff salaries during foreign tours and the cost of D. D. Stamps could qualify for deduction under section 35B. The Court clarified that while expenses under this section are typically expected to be incurred outside India, certain activities conducted in India, like publicity campaigns, could still be eligible for deduction. The Court rejected the applications for reference, emphasizing that expenses related to specific activities outlined in section 35B could be considered for deduction irrespective of the location of their incurrence. en-us Mon, 30 Apr 1984 00:00:00 +0530 Wed, 17 Feb 2010 10:15:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27938 The Tribunal allowed commission payments for deduction under section 35B, justifying their relevance to export sales facilitation. It also affirmed that staff salaries during foreign tours and the cost of D. D. Stamps could qualify for deduction under section 35B. The Court clarified that while expenses under this section are typically expected to be incurred outside India, certain activities conducted in India, like publicity campaigns, could still be eligible for deduction. The Court rejected the applications for reference, emphasizing that expenses related to specific activities outlined in section 35B could be considered for deduction irrespective of the location of their incurrence. Case-Laws Income Tax Mon, 30 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27938