https://www.taxtmi.com/caselaws?id=29111 The High Court of Madras ruled against the domestic company seeking a weighted allowance under Section 35B of the Income Tax Act, 1961 for commission paid to secure export orders. The Court determined that the commission payment did not qualify under the relevant sub-clauses of Section 35B(1)(b) as it was for procuring orders, not for services related to contract execution. Additionally, the commission paid within India did not meet the conditions for expenditure incurred outside India as required by the Act. Consequently, the Court denied the company's claim for the weighted allowance, ruling in favor of the Department and awarding costs to the Department from the company. en-us Wed, 17 Jun 1981 00:00:00 +0530 Wed, 10 Mar 2010 18:21:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29111 The High Court of Madras ruled against the domestic company seeking a weighted allowance under Section 35B of the Income Tax Act, 1961 for commission paid to secure export orders. The Court determined that the commission payment did not qualify under the relevant sub-clauses of Section 35B(1)(b) as it was for procuring orders, not for services related to contract execution. Additionally, the commission paid within India did not meet the conditions for expenditure incurred outside India as required by the Act. Consequently, the Court denied the company's claim for the weighted allowance, ruling in favor of the Department and awarding costs to the Department from the company. Case-Laws Income Tax Wed, 17 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29111