1987 (3) TMI 35

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....HU THOMMEN J.-The following question has been, at the instance of the Revenue, referred to us by the Income-tax Appellate Tribunal, Cochin Bench: " Whether, on the facts and in the circumstances of the case, the Tribunal is justified in holding that expenses incurred by the assessee by way of customs duty paid in the United States of America are entitled to weighted deduction under section 35B ....