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1994 (12) TMI 10 - HC - Income TaxExtract: .......expenditure evidently does not fall within sub-clause (vii) of clause (b) of section 35B of the Act. The Tribunal was, therefore, not justified in holding that the assessee was entitled to weighted deduction in respect thereof. In the premises, we answer the question referred to us in the negative and in favour of the Revenue. No order as to costs.
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