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1991 (1) TMI 36 - HC - Income TaxExtract: ....... having been made by way of commission to agents in foreign countries for promotion of the business, would fall within the purview of sub-clause (iv) of section 35B(1)(b). For the reasons aforesaid, we answer all the three questions in the affirmative and in favour of the assessee. There will be no order as to costs. SHYAMAL KUMAR SEN J. - I agree.
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