TMI Blog2009 (3) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... Expenses on distillation services including depreciation on assets used for distillation services and on assets used for Mentha Research Centre – questions are answered in the affirmative and against the assessee - 517 of 1997 - - - Dated:- 18-3-2009 - F. I. Rebello R. S. Mohite, JJ Mr. P. S. Sahadevan for the respondent. Mr. J. D. Mistry with Ms. Payal Parikh, Ms. Nikita Kadam i/by M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s used for Mentha Research Centre. At the instance of revenue :- (2) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the assessee would be entitled to deduction u/s. 35-C on depreciation on jeeps used for dissemination of information ? 2. As regards question no.1(a), Counsel appearing for the assessee submits that the said expenses p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no.1(b) is answered in the affirmative and against the assessee. 4. As regards question no.1(c), the same has also been decided in the affirmative by our judgment and order passed in Income Tax Reference No.3 of 1998. For the reasons mentioned in the aforesaid judgment, question no.1(c) is answered in the affirmative and against the assessee. 5. As regards question no.1(e), the same has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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