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1991 (12) TMI 9 - HC - Income TaxExtract: .......y of weighted deduction on any of the aforesaid items of expenditure under section 35B of the Act and the Tribunal was justified in rejecting the claim of the assessee on the aforesaid items of expenditure. In the result, the question is answered in the affirmative and against the assessee, Reference answered accordingly, with no order as to costs.
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