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1992 (2) TMI 170 - ITAT MADRAS-DExtract: .......the assessee is entitled to claim deduction in respect of the payment of commission to the foreign agents, under s. 35B(1)(b)(iv) of the Act. Following the said decision, we hold that the assessee is entitled to weighted deduction under s. 35B(1)(b)(iv) in respect of commission paid to foreign agents. 7. In the result, the appeal is partly allowed.
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