2000 (10) TMI 13

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.... referred to us at the instance of the Revenue for the assessment year 1979-80. Though a large number of items find place in question No. 1, the only item in respect of which the weighted deduction under section 35B can be claimed is the fee paid to the Export Promotion Council as the Council had provided export market development information to the assessee. All the other items are items in respe....