Commissioner Of Income Tax vs Bombay Burmah Trading Corporation

Whether weighted deduction under Section 35B of the Income Tax Act 1961 requires exports to be made directly from India --- Held No; Whether the High Court could record factual findings regarding expenditure classification under Section 35B(1)(b)(viii) without a supplementary statement from the Tribunal --- Held Yes, as the nature of expenditure was undisputed and evident from the record.