1992 (11) TMI 85

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..... rom the judgment of this court in Income-tax Reference No. 171 of 1988, dated August 12, 1991 (Srivilas Cashew Co. v. CIT [1992] 196 ITR 887). Construing the provisions of section 35B(1)(b)(iv) of the Income-tax Act, 1961, this court took the view that, in order to get the benefit of weighted deduction, it is not necessary that the agent of the assessee outside India should act exclusively for the .....

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