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    <description>Expenses incurred outside India for the Global Trade Development Programme were examined as to whether they constituted application of income under Section 11(1)(a) of the Income-tax Act, 1961. The issue was already covered by an earlier binding decision on the same question, and that precedent was followed. On that basis, no substantial question of law arose for consideration, and the issue was decided against the assessee and in favour of the Revenue.</description>
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