1988 (11) TMI 44

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.... of the assessee-firm, Chaman Silk Mills, Amritsar, for weighted deduction under section 35B of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), in respect of the payment of Rs. 14,083 made to Surinder Pal Bansal, during the assessment year 1977-78. The said Shri Surinder Pal Bansal was the assessee's travelling agent who was responsible for booking orders for the assessee in fore....

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....e in connection with, or incidental to, the execution of the contract for the supply of the goods, etc., outside India for purpose of and within the meaning of sub-clause (viii) of clause (b) of sub-section (1) of section 35B of Income-tax Act, 1961 ? (2) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the expenditure of Rs. 14,08....

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....o provide more deduction than the deduction normally allowed under section 37 of the Act with a view to give impetus to export potential. The expenditure relatable only to export of goods is eligible for weighted deduction under this provision. Clause (b) of sub-section (1) enumerates the diverse sorts of expenditure eligible for deduction and the texture of expenditure embodied therein is closely....