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1984 (3) TMI 88 - AT - Income TaxExtract: .......e assessee. The assessee is, therefore, clearly entitled to relief under section 35B on the above amount as was allowed by the ITO. 10. The other contention relating to relief under section 35B on Rs. 958 being the value of samples was neither pressed nor argued before us and is, therefore, rejected. 11. In the result, the appeal is partly allowed.
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