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1985 (4) TMI 117 - ITAT DELHI-EExtract: ....... the view that on the facts of the present case, the assessee was entitled to be treated as a small-scale exporter and to be entitled to weighted deduction under section 35B in accordance with law. The ITO is, accordingly, directed to consider the assessee s claim on that basis. 10. In the result, the appeal filed by the assessee is partly allowed.
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