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    <title>1998 (3) TMI 49 - MADRAS High Court</title>
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    <description>The court dismissed all tax case petitions, affirming the Tribunal&#039;s decisions on the tax treatment of royalty on export sales receipts and expert visit receipts, as well as the entitlement to a deduction in computing income from royalty on local sales. The court held that the questions raised were not referable questions of law. No costs were awarded in the cases.</description>
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