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1997 (8) TMI 50 - PUNJAB AND HARYANA HIGH COURTExtract: ....... commission. The assessee has to show that the bank had rendered certain service outside India in connection with the execution of a contract with the foreign buyer for the supply of goods, services or facilities. The bank commission is, therefore, held to be ineligible for weighted deduction. The question of law stands answered in the above terms.
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