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2002 (11) TMI 18 - HC - Income Tax"Whether, assessee was entitled to weighted deduction under section 35B on sales made in India though against the foreign currency in the assessment year 1976-77?" - the entire expenditure on which the assessee had claimed weighted deduction was incurred in India on sales effected in India – Thus, the question referred is answered in the negative, i.e., in favour of the Revenue and against the assessee.
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