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2002 (7) TMI 21 - HC - Income TaxWeighted deduction under section 35B - technical director's salary - The condition precedent for weighted deduction on a salary of the person is that he should perform the services outside India. Admittedly, the technical director had rendered the services in India and not outside India and when the services had been rendered by the director in India and he has been paid the salary for the same in India, the payment does not come under sub-clause (viii) of sub-section (1)(b) of section 35B of the Income-tax Act, 1961. Merely because his services have some connection with export, his salary is not eligible for weighted deduction, as required under sub-clause (viii) of sub-section (1)(b) of section 35B of the Income-tax Act, 1961. Tribunal was not justified in holding that weighted deduction under section 35B of the Income-tax Act, 1961, is admissible on technical director's salary
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