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1998 (3) TMI 40 - MADRAS HIGH COURTExtract: .......nts for the goods exported outside India is not eligible for weighted deduction under section 35B of the Income-tax Act, 1961 ? This will be the common question of law for all the assessment years. We answer the question of law as reframed by us in the affirmative and against the assessee. The Revenue will be entitled to costs of Rs. 2,500 one set.
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