Scope of provision of Sec.35B.

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....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. The Board have re-examined the scope of the provisions of s....

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....ub-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 whether in cases where the expenditure in respect of which a cl....

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.... 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 clause(b) of the said sub-section only, there is no difficulty in ....

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....d /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 a claim or a trade discount. Instances have come to the notice of t....