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LUCAS TVS LTD. versus COMMISSIONER OF INCOME-TAX


Risk of deduction in weight of export market development allowance Interest on packing credit, inspector agency fees paid in India and expenditure on acquisition of original certificate in India Indian Income Tax Act, 1961, Section 35B [Union Carbide India Ltd. v. CIT (1987) 165 ITR 558 (Cal), Disliked]

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