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1997 (8) TMI 26 - PUNJAB AND HARYANA HIGH COURTExtract: .......amined by this court and it has been held that the assessee was entitled to get weighted deduction on the payment made to the Export Credit Guarantee Corporation. Following the view taken in the case of the assessee for the assessment year 1976-77, the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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