https://www.taxtmi.com/caselaws?id=58067 The Tribunal upheld the Commissioner (Appeals)' decision to allow weighted deduction under section 35B for commission paid to selling agents and the salary of export division staff in a case concerning indirect exports. It emphasized that the association between the assessee and local parties for export purposes qualified for the deduction, aligning with the legislative intent to promote exports. The Tribunal considered the collaborative nature of the export process and past departmental approvals of similar claims, ultimately dismissing the appeal and affirming the eligibility for the claimed deductions. en-us Thu, 20 Aug 1981 00:00:00 +0530 Fri, 17 Dec 2010 11:48:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58067 The Tribunal upheld the Commissioner (Appeals)' decision to allow weighted deduction under section 35B for commission paid to selling agents and the salary of export division staff in a case concerning indirect exports. It emphasized that the association between the assessee and local parties for export purposes qualified for the deduction, aligning with the legislative intent to promote exports. The Tribunal considered the collaborative nature of the export process and past departmental approvals of similar claims, ultimately dismissing the appeal and affirming the eligibility for the claimed deductions. Case-Laws Income Tax Thu, 20 Aug 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58067