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Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1992 (7) TMI HC This

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1992 (7) TMI 32 - HC - Income Tax

The High Court of Kerala ruled in favor of the assessee regarding weighted deduction under section 35B(1)(b) of the Income-tax Act, 1961 for commission payments to Indian agents in India. The court directed the Income-tax Appellate Tribunal to adjudicate on the claim for weighted deduction in relation to sales expenditure on export sales incurred in India based on a previous decision.

 

 

 

 

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