https://www.taxtmi.com/caselaws?id=18394 The Kerala HC dealt with whether an assessee engaged in processing and export of shrimps was entitled to deductions under sections 80HH and 80-I of the Income-tax Act, 1961, and whether the question of law had to be referred under section 256(2). The Tribunal was directed to state the question of law and forward it, together with the statement of case and relevant documents, under section 256(2). The merits of the deduction claim were not finally decided. en-us Mon, 26 Feb 1996 00:00:00 +0530 Wed, 30 Sep 2009 16:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18394 The Kerala HC dealt with whether an assessee engaged in processing and export of shrimps was entitled to deductions under sections 80HH and 80-I of the Income-tax Act, 1961, and whether the question of law had to be referred under section 256(2). The Tribunal was directed to state the question of law and forward it, together with the statement of case and relevant documents, under section 256(2). The merits of the deduction claim were not finally decided. Case-Laws Income Tax Mon, 26 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18394