https://www.taxtmi.com/caselaws?id=56593 The tribunal partially allowed the appeal, upholding the assessee's entitlement to relief under section 35B for the commission paid for maintaining the agency. The tribunal rejected the department's argument regarding the value of samples for relief under section 35B. It clarified the interpretation of 'maintenance of an agency' under the provision, affirming the assessee's eligibility for the deduction based on the expenditure incurred for maintaining the agency relationship with the German firm. en-us Mon, 05 Mar 1984 00:00:00 +0530 Sat, 04 Dec 2010 17:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56593 The tribunal partially allowed the appeal, upholding the assessee's entitlement to relief under section 35B for the commission paid for maintaining the agency. The tribunal rejected the department's argument regarding the value of samples for relief under section 35B. It clarified the interpretation of 'maintenance of an agency' under the provision, affirming the assessee's eligibility for the deduction based on the expenditure incurred for maintaining the agency relationship with the German firm. Case-Laws Income Tax Mon, 05 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56593