1991 (1) TMI 75

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....N REDDY C. J.-Under section 256(1) of the Income-tax Act, 1961, the Tribunal has stated the following question at the instance of the Revenue : "Whether, on the facts and in the circumstances of the case, the Income-tax Appellate Tribunal was legally correct in allowing the weighted deduction on air freight expenses in spite of a clear prohibition contained to this effect in section 35B(1)(b)(i....

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....r as it is relevant, reads as follows: (b) The expenditure referred to in clause (a) is that incurred wholly and exclusively on-... (iii) distribution, supply or provision outside India of such goods, services or facilities, not being expenditure incurred in India in connection therewith or expenditure (wherever incurred) on the carriage of such goods to their destination outside India or on....