1992 (11) TMI 85

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....ate to appeal to the Supreme Court from the judgment of this court in Income-tax Reference No. 171 of 1988, dated August 12, 1991 (Srivilas Cashew Co. v. CIT [1992] 196 ITR 887). Construing the provisions of section 35B(1)(b)(iv) of the Income-tax Act, 1961, this court took the view that, in order to get the benefit of weighted deduction, it is not necessary that the agent of the assessee outside ....