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1990 (11) TMI 67 - RAJASTHAN HIGH COURTExtract: .......l to state a case and refer the following question for our decision Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the assessee is a small scale manufacturer and exporter and, consequently, entitled to deduction under section 35B of the Income-tax Act, 1961 ? The reference is disposed of as above.
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