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1993 (2) TMI 13 - BOMBAY HIGH COURTExtract: ....... 22,429. In the result, we hold that the assessee would be entitled to weighted deduction under section 35B of the Act in respect of Rs. (i) Guarantee charges 5,98,228 (ii) Commission 3,75,000 (iii) Miscellaneous expenses 22,429 and that it would not be entitled to such deduction in respect of interest payment of Rs. 6,36,605. No order as to costs.
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