https://www.taxtmi.com/caselaws?id=58873 The Tribunal upheld the Commissioner of Income-tax (Appeals) decision, allowing the claim of weighted deduction under section 35B for expenses related to specified activities. It emphasized that the purpose of section 35B is to promote export market development through various activities, not limited to actual exports. The Tribunal dismissed the revenue's appeal, affirming the assessee's entitlement to the deduction under section 35B for the assessment years in question. en-us Fri, 26 Jun 1987 00:00:00 +0530 Wed, 22 Dec 2010 15:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58873 The Tribunal upheld the Commissioner of Income-tax (Appeals) decision, allowing the claim of weighted deduction under section 35B for expenses related to specified activities. It emphasized that the purpose of section 35B is to promote export market development through various activities, not limited to actual exports. The Tribunal dismissed the revenue's appeal, affirming the assessee's entitlement to the deduction under section 35B for the assessment years in question. Case-Laws Income Tax Fri, 26 Jun 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58873