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2009 (3) TMI 47 - BOMBAY HIGH COURTTribunal rejected claim for weighted deduction u/s 35C on Expenses incurred on distillation services of farmers, transportation services provided to farmers and Depreciation on Distillation Assets - held that deduction u/s 35C not admissible on expenses on distillation services and depreciation on distillation asset – transportation services were in respect of transporting of crops and had no relation to any goods, services or facilities as outlined u/s 35C – tribunal rightly rejected the claim
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