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2000 (11) TMI 50 - MADRAS HIGH COURTExtract: .......hat section 40A(5)(b)(i) of the Act is applicable is expenditure incurred on the floating staff, the expenditure is required to be excluded from section 40A(5)(a) of the Act. We make it clear that the expenditure incurred on the shore staff during the period spent by them outside India is not to be so excluded. Parties to bear the respective costs.
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