https://www.taxtmi.com/caselaws?id=16218 Weighted deduction under section 35B was held available for payment made to the Export Credit Guarantee Corporation, because the Court followed its earlier view in the assessee's own prior reference on the same point. The same binding reasoning was applied again, so no different conclusion was warranted on this issue. The question relating to office rent was also part of the reference, but the text only records the affirmative answer in favour of the assessee and against the Revenue. en-us Wed, 06 Aug 1997 00:00:00 +0530 Tue, 01 Sep 2009 18:19:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16218 Weighted deduction under section 35B was held available for payment made to the Export Credit Guarantee Corporation, because the Court followed its earlier view in the assessee's own prior reference on the same point. The same binding reasoning was applied again, so no different conclusion was warranted on this issue. The question relating to office rent was also part of the reference, but the text only records the affirmative answer in favour of the assessee and against the Revenue. Case-Laws Income Tax Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16218