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2001 (9) TMI 68 - MADRAS HIGH COURTExtract: .......en. We, therefore, answer the question referred to us, viz., Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee would be entitled to weighted deduction in respect of commission paid to outside agents under section 35B(1)(b)(iv)? in favour of the Revenue and against the assessee.
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