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1984 (7) TMI 203 - AT - Income Tax

The ITAT Madras-C upheld the assessee's claim for weighted deduction under s. 35B for E.C.G.C. charges and entertainment expenses of foreigners in India. The CIT (A) decision was based on the Special Bench decision in J. Hemchand & Co. case. The Department's appeal was dismissed. (Citation: 1984 (7) TMI 203 - ITAT MADRAS-C)

 

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