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1991 (12) TMI 90 - AT - Income TaxExtract: .......he provisions of the Act, that is to say, after allowing weighted deduction under section 35B as against the actual expenditure incurred by the assessee. In the circumstances, we reverse the order of the CIT (Appeals) on the point and restore that of the Assessing Officer. 21 and 22. These paras are not reproduced here as they involve minor issues.
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