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1999 (9) TMI 43 - MADRAS HIGH COURTExtract: .......es incurred should be for the maintenance of that office which can only be the expenses incurred outside India of that office. The Tribunal has erred in allowing expenses in India as qualifying for weighted deduction under section 35B(1)(b)(iv) of the Act. The third question is, therefore, answered in favour of the Revenue and against the assessee.
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