TMI Blog2001 (2) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... at the instance of the Revenue: "On the facts and in the circumstances of the case was the Appellate Tribunal right in law in confirming the directions of the Commissioner of Income-tax (Appeals) to the Income-tax Officer to allow weighted deduction under section 35C in respect of contribution made to the Cane Development Council, even though the latter was not a recognised authority under secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing a person referred to in clause (b) of sub-section (2) of section 40A) who is a cultivator, grower or producer of such product in India, the company or co-operative society shall, subject to the provisions of this section, be allowed a deduction of the amount of such expenditure incurred during the previous year. (b) The goods, services or facilities referred to in clause (a) are the followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iture of the nature specified in sub-section (1), deduction shall not be allowed in respect of such expenditure under any other provision of this Act for the same or any other assessment year." A bare perusal of the section shows that in two sessions the deductions can be allowed. Deductions can be allowed if the expenditure is spent for the identified purposes by the assessee directly. Secondly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re afraid that this submission is beyond the scope of section 39C of the Act and also beyond the scope of the question referred to us. Another submission made by learned counsel for the assessee is that the Tribunal had remanded the matter back for the purpose of ascertaining as to which expenditure had been incurred for specific purposes and the Department had accepted that whether the expenditur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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