https://www.taxtmi.com/caselaws?id=55233 The tribunal examined the interpretation of section 35B(1)(b) for the assessment year 1983-84, focusing on the eligibility of weighted deduction for commissions paid to foreign and Indian agents. The tribunal upheld that commissions to foreign agents qualified for deduction under clause (iv) for maintaining an agency for sales promotion. However, commissions to Indian agents did not meet the criteria under clause (i) due to insufficient evidence of publicity outside India, resulting in the denial of weighted deduction. The tribunal favored the Kerala High Court's approach emphasizing sales promotion for eligibility over the Karnataka High Court's interpretation. en-us Thu, 24 Dec 1992 00:00:00 +0530 Wed, 24 Nov 2010 17:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55233 The tribunal examined the interpretation of section 35B(1)(b) for the assessment year 1983-84, focusing on the eligibility of weighted deduction for commissions paid to foreign and Indian agents. The tribunal upheld that commissions to foreign agents qualified for deduction under clause (iv) for maintaining an agency for sales promotion. However, commissions to Indian agents did not meet the criteria under clause (i) due to insufficient evidence of publicity outside India, resulting in the denial of weighted deduction. The tribunal favored the Kerala High Court's approach emphasizing sales promotion for eligibility over the Karnataka High Court's interpretation. Case-Laws Income Tax Thu, 24 Dec 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55233