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    <title>2005 (1) TMI 91 - ALLAHABAD High Court</title>
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    <description>The High Court ruled in favor of the Revenue, denying weighted deduction for salaries of directors and certain expenses not meeting the criteria under section 35B(1)(b)(i) and (iii). However, the Court allowed weighted deduction for staff salaries related to quality control under section 35B(1)(b)(ix) read with rule 6AA. No costs were awarded in this judgment.</description>
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    <pubDate>Tue, 25 Jan 2005 00:00:00 +0530</pubDate>
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      <description>The High Court ruled in favor of the Revenue, denying weighted deduction for salaries of directors and certain expenses not meeting the criteria under section 35B(1)(b)(i) and (iii). However, the Court allowed weighted deduction for staff salaries related to quality control under section 35B(1)(b)(ix) read with rule 6AA. No costs were awarded in this judgment.</description>
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