High Court: Staff serving agriculturists' expenditure qualifies for tax deduction

The High Court of Madras held that the expenditure on staff serving agriculturists qualifies for weighted deduction under section 35C. The Revenue did not contest this decision.

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The High Court of Madras ruled in favor of the assessee, stating that the expenditure incurred on staff involved in serving agriculturists is eligible for weighted deduction under section 35C. The Revenue did not challenge this position. (2001 (8) TMI 52 - MADRAS High Court)

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