Supreme Court · 1999 INSC 179 · Decided 13 April 1999
The Commissioner of Income Tax v. M/S Cynamid India LTD.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 179 · [1999] 2 S.C.R. 601
- Case number
- CIVIL APPEAL No. 4403/1996
- Decided
- 13 April 1999
- Bench
- S.P. BHARUCHA, R.C. LAHOTI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 35, 35C
Headnote
B Income-tax Act 1961-Section 35 B & C-Exemption claimed towards expenditure incurred-Disallowed by the Tribunal on the ground that the product on which claim was made was not an agricultural product-High Court set aside the order of Tribunal-On appeal, held, the term "agricultural C animal feed with rice husk as the main raw material The Assessee incurred certain expenditure towards distribution of Literature and pamphlets containing ~odern ·techniques for D increasing yields, amongst the cultivators. The asseslee claimed deduction U/s 35 B and C of the
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