Relief in respect of export profits.

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....as stated that the relief u/s 84 and 88 of the Income-tax Act, 1961, or relief in respect of export profits can be allowed in the hands of the partners if the registered firm does not claim such relief and that the relief cannot be allowed to both. 2. The Allahabad High Court have, in their judgment dated 24.3.71, held in the case of Commissioner of Income-tax Vs. Bhandar, Kanpur, that rebate u/s....