1999 (2) TMI 51

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..... referred to the court under section 256(1) of the Income-tax Act, 1961 (for short "the Act"), for its opinion: "1. Whether, the Tribunal was right in holding that the expenditure on payment of commission to an Indian agent for procuring orders for export of goods from foreign customers was eligible for weighted deduction under section 35B of the Income-tax Act, 1961 ? 2. Whether, the Tribunal .....

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..... agent for the services fell within the sub-clauses (i) and (ii) of section 35B(l)(b) of the Act and was, therefore, eligible for weighted deduction. In addition, the assessee also claimed weighted deduction in respect of expenditure incurred on entertaining foreign customers. The Income-tax Officer disallowed the expenditure, which was upheld by the Commissioner of Income-tax (Appeals). The Trib .....

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..... that if the expenditure is incurred in India, it cannot be allowed but in some of the sub-clauses this requirement is not there. Every case will have to be examined in the light of the provisions of the sub-clauses and the facts proved by the assessee. In the instant case, the facts stand duly proved. In so far as the first question is concerned, it was found that payment of commission was paid .....

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