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1984 (10) TMI 73 - AT - Income TaxExtract: .......be applicable. 17. Reliance placed by him on section 222 is also out of place. The assessee is not the principal and Shri Gupta is not its agent. Shri Gupta, at best, may be the agent of the Swiss company. 18. Thus, on all considerations of the facts, we are of the opinion that the assessee is not entitled to the deduction. The appeal is dismissed.
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