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1991 (12) TMI 5 - GUJARAT HIGH COURTExtract: .......lause (b) of section 35B(1). The Tribunal was therefore, right in holding that the said expenditure also did not qualify for weighted deduction under section 35B. In the result, we answer the question which has been referred to us for our opinion, in the affirmative and against the assessee. Reference answered accordingly with no order as to costs.
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