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2005 (8) TMI 102 - HC - Income TaxExtract: .......is held that such expenditure towards commission to the agent was not qualified for deduction under section 35B of the Act. The order of the Tribunal is, accordingly, upheld. In the result, we answer the question referred to us in the affirmative, i.e., in favour of the Revenue and against the assessee. However, there shall be no order as to costs.
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