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1994 (6) TMI 38 - AT - Income TaxExtract: .......in respect of the payment under s. 35(B)(1)(b)(iv) of the IT Act, 1961. Finally, it was concluded that for being entitled to weighted deduction, the foreign agency need not work as a servant exclusively for the assessee. In view of the above, we uphold the finding of the CIT(A) on this point. 11. In the result, both the appeals are allowed in part.
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