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1999 (7) TMI 25 - MADRAS HIGH COURTExtract: .......e, therefore, answer the question referred to us, viz., Whether, on the facts and in the circumstances of the case, the Tribunal was correct in law in holding that the assessee is entitled for weighted deduction under section 35B in respect of the gross interest payments made in foreign branches ? in favour of the assessee, and against the Revenue.
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