2003 (9) TMI 37

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..... ia. Hence in our opinion section 35B is not attracted at all to the sales in question since they are sales made within India. - The question referred to us therefore is answered in the negative, i.e., in favour of the Department and against the assessee. - - - - - Dated:- 23-9-2003 - Judge(s) : M. KATJU., UMESHWAR PANDEY. JUDGMENT The judgment of the court was delivered by M. KATJU J.-Th .....

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..... t of weighted deduction in respect of expenditure incurred wholly and exclusively on- "(i) advertisement or publicity outside India in respect of the goods, services or facilities which the assessee deals in or provides in the course of his business; (ii) obtaining information regarding markets outside India for such goods, services or facilities; (iii) distribution, supply or provision outs .....

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