Export markets development allowance.
[Omitted by the Direct Tax Laws (Amendment) Act, 1987, as amended by the Direct Tax Laws (Amendment) Act, 1989, w.e.f. 1-4-1989. Original section 35B was inserted by the Finance Act, 1968, w.e.f. 1-4-1968.]
Section 35B: Export markets development allowance
The Income-tax Act, 1961Central Act · Act 43 of 1961
Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026
Where this provision sits
| Act | The Income-tax Act, 1961 |
|---|---|
| Section | 35B |
| Marginal note | Export markets development allowance |
| Jurisdiction | Central |
| Status | Repealed |
| Judgments citing it | 9 |
Judgments that turned on this provision
- ITR/367/1995 of CIT Vs M/S KANSAL WOOLLEN AND HOSIERY MILLSHigh Court of Punjab and Haryana · 2006-10-27
- ITR/226/1985 of COMMISSIONER OF INCOME-TAX Vs VALIULLA BROTHERSHigh Court of Gujarat · 1998-03-04
- ITR/118/1985 of UNIVERSAL DUESTUFF INDUSTRIES LIMITED Vs COMMISSIONER OF INCOME-TAXHigh Court of Gujarat · 1998-02-27
- ITR/115/1984 of DIGVIJAY CEMENT CO. LIMITED Vs COMMISSIONER OF INCOME-TAXHigh Court of Gujarat · 1997-01-31
- ITR/169/1994 of COMMISSIONER OF INCOME-TAX Vs JITENDRA M MISTRY (HUF)High Court of Gujarat · 1996-07-25
- ITR/161/1989 of COMMISSIONER OF INCOME-TAX Vs SHAH ENGG. CO.(INTERNATIONAL)High Court of Gujarat · 1996-07-25
- ITR/68/1985 of PARSHURAM POTTERY WORKS CO LTD Vs COMMISSIONER OF INCOME-TAXHigh Court of Gujarat · 1996-07-18
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