The claim was disallowed by the Income tax Officer on the ground that Section 35 B would apply only if the exports were made from India.
That view was upheld by the Appellate Assistant Commissioner and the Income tax Appellate Tribunal.
LITTTTTTJ J U DG M E N T SYED SHAH MOHAMMED QUADRI,J. In these five appeals the parties are companymon the Revenue is the appellant and the assessee is the respondent.
A.Nos.2600 03 of 1994, which relate to the assessment years 1967 68 to 1970 71, arise from the judgment and order of the Division Bench of the High Court of Judicature at Bombay in Income Tax Reference No.242 of 1976 dated December 12, 1988.
