- (1.) Delay condoned.
(2.) Special leave granted.
(3.) 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 35-B (1) (6) in respect of expenditure incurred for foreign indenting business even though the services in this connection were rendered in india -;