https://www.taxtmi.com/caselaws?id=34621 The court ruled in favor of the Revenue on all issues raised in the case. It held that expenses must be incurred wholly and exclusively for publicity outside India to qualify for weighted deduction under section 35B of the Income-tax Act. Fees for certificates of origin and export documents, inspection charges, special packing, gifts to foreign parties, printing costs, fees paid to the Registrar of Companies, market survey expenses, and surtax liability were all denied deduction based on established legal principles and precedents. The court's decision was guided by the specific provisions and circumstances of each expense, resulting in a comprehensive judgment favoring the Revenue. en-us Wed, 14 Jan 2009 00:00:00 +0530 Wed, 23 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34621 The court ruled in favor of the Revenue on all issues raised in the case. It held that expenses must be incurred wholly and exclusively for publicity outside India to qualify for weighted deduction under section 35B of the Income-tax Act. Fees for certificates of origin and export documents, inspection charges, special packing, gifts to foreign parties, printing costs, fees paid to the Registrar of Companies, market survey expenses, and surtax liability were all denied deduction based on established legal principles and precedents. The court's decision was guided by the specific provisions and circumstances of each expense, resulting in a comprehensive judgment favoring the Revenue. Case-Laws Income Tax Wed, 14 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34621