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1999 (3) TMI 50 - HC - Income TaxExtract: .......an expenditure, therefore, the commission paid to the agent abroad on contracts concluded through the assistance of that agent cannot be treated as amount spent on the maintenance of an agency for the purposes of section 35B(1)(b)(iv) of the Act. The question referred to us is, therefore, answered in favour of the Revenue, and against the assessee.
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