https://www.taxtmi.com/caselaws?id=251726 The High Court upheld the Tribunal's decision regarding the weighted deduction under section 35C for the expenditure on the agricultural demonstration park at Bilaspur. The Court ruled in favor of the assessee, finding that the expenditure fell within the statutory provision of section 35C, making the company eligible for the claimed deduction. The Court dismissed the revenue's appeal, emphasizing that the Tribunal's decision was in accordance with the law and did not raise any significant legal question necessitating further review. en-us Wed, 03 Sep 2014 00:00:00 +0530 Fri, 26 Sep 2014 06:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251726 The High Court upheld the Tribunal's decision regarding the weighted deduction under section 35C for the expenditure on the agricultural demonstration park at Bilaspur. The Court ruled in favor of the assessee, finding that the expenditure fell within the statutory provision of section 35C, making the company eligible for the claimed deduction. The Court dismissed the revenue's appeal, emphasizing that the Tribunal's decision was in accordance with the law and did not raise any significant legal question necessitating further review. Case-Laws Income Tax Wed, 03 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251726