1996 (2) TMI 102

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.... --- After hearing learned senior counsel for the Revenue and learned counsel for the assessee-respondent, we feel that the direction for making a reference is necessary. The question is as follows : " Whether, on the facts and in the circumstances of the case, the assessee, engaged in the processing and export of shrimps, is entitled to the benefit of sections 80HH and 80-I of the Income-tax A....