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1993 (2) TMI 88 - HC - Income TaxExtract: .......ncurred on marine insurance (Rs. 23,448.03) and sea freight (Rs. 5,82,832.64) under sub-clause (viii) of section 35B(1)(b) of the Act. We are, however, unable to agree with the Appellate Tribunal in so far as expenditure of Rs. 1,40,732.86 on account of railway freight being qualified for such weighted deduction is concerned. We decide accordingly.
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