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1998 (3) TMI 79 - HC - Income TaxExtract: .......iii) of section 35B(1)(b) of the Act and, consequently, the assessee is not entitled to claim weighted deduction with reference to any of the items Nos. 1 to 4 referred to in the question of law. Accordingly, we answer the common question of law referred to us in the affirmative and against the assessee. The Revenue is entitled to costs of Rs. 750.
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