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1993 (8) TMI 313 - HC - Income TaxExtract: .......ount of royalty and fees towards expenditure incurred by the assessee-company under section 44D(a) in respect of the assessment year 1981-82 as well. There is no reason to allow only a token deduction of ₹ 1 in the assessment year 1981-82. We, therefore, answer the third question in the negative and in favour of the assessee. Sen, J.-I agree.
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