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1983 (9) TMI 165 - AT - Income TaxExtract: .......thereof show that the nature of the services rendered by the STC was examined and such services were found to be eligible for weighted deduction under section 35B. The services in the present case also being identical, we do not see how a different treatment can be meted out to the assessee. 7. In the result, the departmental appeals are dismissed.
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