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1993 (6) TMI 15 - HC - Income TaxExtract: .......n view of this decision, we find the assessee s claim quite valid. The payment though made in India is for procuring export market. Such commission can find place in clauses (i) and (ii) of section 35B(1). We, therefore, answer the question in the affirmative and against the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.-I agree.
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