TMI Blog1988 (11) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... e-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 foreign countries. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 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. 14,083 incurred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 integrat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... usively for performance of services outside India in connection with, or incidental to, the execution of any contract for supply outside India of goods, services or facilities supplied by an assessee. Both the questions referred, therefore, have to be answered in the affirmative, in favour of the assessee and against the Revenue. In the circumstances, there will be no order as to costs. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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