2001 (8) TMI 51

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..... the opinion of this court under section 256(1) of the Income-tax Act, 1961 (in short "the Act"), by the Income-tax Appellate Tribunal, Delhi Bench-E (in short "the Tribunal"). "1. Whether, on the facts and in the circumstances of the case, the Tribunal was correct in holding that the assessee was not entitled for weighted deduction under section 35C on a sum of Rs.2,74,201? 2. Whether, on the fa .....

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..... ctory owners, cane growers and the Government of U.P. The question that arose was whether it could be said that the expense was incurred by the assessee directly or through an association or body which has been approved for the purpose of the provision by the prescribed authority. Admittedly, the Cane Development Council was not an association or body which has been approved by the prescribed auth .....

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