https://www.taxtmi.com/caselaws?id=38145 The High Court discharged the rule sought by the Commissioner regarding the interpretation of section 35B of the Income-tax Act, 1961. The Court held that the assessee could claim weighted deduction for expenses incurred both within and outside India, as long as they aligned with the specified purposes of the section. Despite a potential oversight in allowing the benefit for export duty, the Court found the amount minimal and deemed it unnecessary to pursue a reference. The rule was discharged with no order as to costs. en-us Mon, 31 Oct 1977 00:00:00 +0530 Sat, 03 Apr 2010 13:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38145 The High Court discharged the rule sought by the Commissioner regarding the interpretation of section 35B of the Income-tax Act, 1961. The Court held that the assessee could claim weighted deduction for expenses incurred both within and outside India, as long as they aligned with the specified purposes of the section. Despite a potential oversight in allowing the benefit for export duty, the Court found the amount minimal and deemed it unnecessary to pursue a reference. The rule was discharged with no order as to costs. Case-Laws Income Tax Mon, 31 Oct 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38145