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1999 (9) TMI 78 - HC - Income TaxNew Industrial Undertaking In Backward Area, Profits And Gains, Special Deduction, Investment Allowance, Weighted Deduction, Export Market Development Allowance
The High Court of Kerala addressed questions related to tax benefits for a company processing and exporting shrimps. The court referenced previous cases and directed the Tribunal to determine if the company had maintained an office or agency outside India for sales promotion. The case was disposed of accordingly.
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