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    <title>1984 (12) TMI 39 - MADHYA PRADESH High Court</title>
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    <description>The High Court held that the Commissioner of Income-tax&#039;s order directing the Income-tax Officer to disallow the assessee&#039;s claim for weighted deduction was incorrect. The Tribunal&#039;s decision to allow the weighted deduction was upheld, emphasizing that the expenses were incurred in connection with or incidental to the execution of export contracts. The parties were directed to bear their own costs.</description>
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      <description>The High Court held that the Commissioner of Income-tax&#039;s order directing the Income-tax Officer to disallow the assessee&#039;s claim for weighted deduction was incorrect. The Tribunal&#039;s decision to allow the weighted deduction was upheld, emphasizing that the expenses were incurred in connection with or incidental to the execution of export contracts. The parties were directed to bear their own costs.</description>
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