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1993 (9) TMI 87 - HC - Income TaxExtract: .......hibition contained in sub-clause (iii) of clause (b) on allowance of weighted deduction on such expenditure, the assessee is not entitled to weighted deduction in respect thereof. In view of the foregoing discussion, we answer the question referred to us in the negative, i.e., in favour of the Revenue and against the assessee. No order as to costs.
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