Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1999 (4) TMI 2 - SUPREME COURT
Assessee manufactures an animal feed known as "AUROFAC" wherein rice husk is mainly used as raw material. The deductions claimed by the assessee were in respect of the expenditure incurred by it in disseminating literature, pamphlets, etc., containing information on modern techniques and methods of agriculture designed for increasing the yield of rice amongst the cultivators and farmers who grow rice - held that assessee-company was entitled to weighted deduction under section 35-C.