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1994 (3) TMI 66 - HC - Income TaxExtract: .......ee which is entitled to weighted deduction under section 35B of the Act. Consequently, we answer the third question in the affirmative, i.e., in favour of the Revenue and against the assessee. A copy of this judgment under the seal of this court and the signature of the Registrar will be forwarded to the Income-tax Appellate Tribunal, Cochin Bench.
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