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    <title>1998 (2) TMI 26 - MADRAS High Court</title>
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    <description>The court ruled in favor of the Revenue, disallowing the weighted deduction for certain expenses related to export market development under section 35B. It also affirmed the consideration of medical reimbursement pay for calculating the ceiling under section 40(c) of the Income-tax Act. The court awarded costs to the Revenue, deciding against the assessee on both issues presented.</description>
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      <description>The court ruled in favor of the Revenue, disallowing the weighted deduction for certain expenses related to export market development under section 35B. It also affirmed the consideration of medical reimbursement pay for calculating the ceiling under section 40(c) of the Income-tax Act. The court awarded costs to the Revenue, deciding against the assessee on both issues presented.</description>
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