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1999 (10) TMI 34 - HC - Income TaxExtract: .......nces of the case, the assessee-bank is entitled to weighted deduction under section 35B(1)(b)(iv) of the Income-tax Act, 1961, in respect of the interest payments amounting to Rs. 99,57,721 of its foreign branch at Bangkok, Thailand ? in favour of the Revenue, and against the assessee. The Revenue shall be entitled to costs in the sum of Rs. 2,000.
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