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2005 (1) TMI 30 - MADRAS HIGH COURTWeighted deduction - section 35C - "Whether Tribunal was right in law in holding that the assessee was not entitled to weighted deduction u/s 35C, in respect of the entirety of the expenditure incurred by way of motor vehicle maintenance of the cane department, transport of fertilisers and travel expenses of the cane department?" - Tribunal was right in holding that the assessee was not entitled to weighted deduction under section 35C of the Act in respect of the entire expenditure on the maintenance of motor vehicles in the cane department and the travelling expenses in the cane department, but the Appellate Tribunal was not right in holding that the assessee was not entitled to weighted deduction under section 35C of the Act in respect of the entire expenditure incurred on the transport of fertilisers.
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