1999 (5) TMI 5

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....l leave granted. On an application filed by the appellant, the Tribunal had referred the following question of law to the High Court : "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in holding that the assessee-company was entitled to export markets development allowance under section 35B(1)(b) in respect of expenditure incurred for foreign ind....