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2001 (10) TMI 8 - SC - Income TaxAssessee sells tea. It has an agent called Sims Derby Trading Company Ltd. in the United Kingdom - warehouse is run by the said agent but the expenditure incurred thereon is reimbursed by the assessee to that agent. It is, therefore, the assessee which is maintaining the warehouse for the promotion of the sales of its tea outside India - tribunal was justified in holding that the assessee is entitled to weighted deduction under section 35(1)(b)(iv) as well as u/s 35(1)(b)(ix)
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