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1996 (8) TMI 82 - HC - Income TaxExtract: .......de India qualifying for weighted deduction. In view of the above, we answer question No. 3 so far as section 35B(1)(b)(iv) is concerned in the affirmative, in favour of the assessee and against the Revenue. So far as section 35B(1)(b)(ix) is concerned, we answer the question in the negative, i. e., in favour of the Revenue and against the assessee.
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