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1991 (12) TMI 36 - GUJARAT HIGH COURTExtract: ....... in respect of analysis charges of Rs. 9,633 incurred in the assessment year 1973-74, Rs. 7,175 in the assessment year 1974-75 and Rs. 79,316 in the assessment year 1975-76. The assessee s claim for weighted deduction in respect of the rest of the items of expenditure shall stand disallowed. Reference answered accordingly with no order as to costs.
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