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1985 (9) TMI 103 - ITAT AHMEDABAD-BExtract: .......n relation to allowance of weighted deduction under section 35B of the Act in respect of expenses of Rs. 12,773 and Rs. 59,745. 26. In our opinion, the Commissioner (Appeals) has rightly allowed the claim of the assessee and, therefore, we do not see any reason to interfere with the decision taken by him. 27. In the result, the appeal is dismissed.
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