Scope of provision of Sec.35B.

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....ion under section 35B of the Income-tax Act, 1961 is that incurred on activities carried on outside India for the development of export markets for Indian goods on a longterm basis. It further clarifies that the expenditure incurred on activities inside India for export business, except where such expenditure is incidental to the activities outside India, will not qualify for such deduction. 2.....

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....within one or more of the items enumerated under the several sub-clauses of clause (b). If, however, the expenditure is incurred on an activity which is not in respect of the goods, services or facilities which the assessee deals in or provides in the course of his business, but on some thing else exported, the benefits of this section will not be available to him. 4. A question has been raised....

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....act, be not so. In all such cases, the nature of the expenditure would need to be critically examined with a view to determining the extent to which the expenditure could be said to fall wholly and exclusively within the meaning of one or more sub-clauses of clause (b) of sub-section (1) of section 35B. 5. Further, where an expenditure falls clearly under any one of the specific sub-clauses of ....

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....ion has also been raised whether the commission paid to a foreign and /or an Indian agent is entitled to the weighted deduction. Such a payment would be entitled to the weighted deduction if the commission paid be in connection with the work and services specified in sub-clause (i) to (viii) except to the extent referred to in sub-clause (iii) of clause (b) and is not in the nature of remission of....