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1999 (4) TMI 24 - ALLAHABAD HIGH COURTWeighted deduction under section 35B - expenditure incurred in India on insurance, shipment, freight, despatch and clearing and transportation of the goods to their destination - Since the items of expenditure in question have been incurred in India in connection with supply of goods, no weighted deduction under section 35B of the Act can be allowed on such expenditure
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