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1999 (5) TMI 5 - SCH - Income TaxWhether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the assessee-company was entitled to export markets development allowance under section 35B(1)(b) in respect of expenditure incurred for foreign indenting business even though the services in this connection were rendered in India - High Court was not justified in holding that assessee-company was entitled to export markets development allowance under section 35B(1)(b)
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