https://www.taxtmi.com/caselaws?id=37351 The court ruled in favor of the assessee, allowing relief under section 35B for expenses incurred by its foreign branches in promoting sales. The interpretation of "such goods" under section 35B was clarified, stating that dealing in Indian goods exported from India qualifies for the deduction. Marginal notes were deemed irrelevant for statutory interpretation, and customs duty and packing charges for importing goods were permitted under section 35B. The assessee prevailed in all issues, including costs awarded. en-us Wed, 08 Aug 1979 00:00:00 +0530 Mon, 29 Mar 2010 12:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37351 The court ruled in favor of the assessee, allowing relief under section 35B for expenses incurred by its foreign branches in promoting sales. The interpretation of "such goods" under section 35B was clarified, stating that dealing in Indian goods exported from India qualifies for the deduction. Marginal notes were deemed irrelevant for statutory interpretation, and customs duty and packing charges for importing goods were permitted under section 35B. The assessee prevailed in all issues, including costs awarded. Case-Laws Income Tax Wed, 08 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37351