https://www.taxtmi.com/caselaws?id=69588 The appeals filed by the assessee for the assessment years 1977-78 to 1982-83 were dismissed. However, for the assessment years 1983-84 and 1984-85, the Tribunal allowed the appeals in part. The claim for weighted deductions under Section 35C of the IT Act was denied, while the disallowance of the provision for Molasses Storage Fund was overturned. Additionally, the amount shown as Excise Duty relief was deemed non-assessable for the assessment year 1984-85. en-us Wed, 10 Jan 1996 00:00:00 +0530 Thu, 07 Apr 2011 17:54:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69588 The appeals filed by the assessee for the assessment years 1977-78 to 1982-83 were dismissed. However, for the assessment years 1983-84 and 1984-85, the Tribunal allowed the appeals in part. The claim for weighted deductions under Section 35C of the IT Act was denied, while the disallowance of the provision for Molasses Storage Fund was overturned. Additionally, the amount shown as Excise Duty relief was deemed non-assessable for the assessment year 1984-85. Case-Laws Income Tax Wed, 10 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69588