https://www.taxtmi.com/caselaws?id=10197 The High Court held that the assessee was not entitled to weighted deduction for the entire expenditure on motor vehicle maintenance and traveling expenses in the cane department. However, the expenditure on transporting fertilizers qualified for deduction under section 35C of the Income-tax Act. The court emphasized the necessity of providing adequate evidence to support claims for deductions under the Act. en-us Fri, 07 Jan 2005 00:00:00 +0530 Fri, 10 Jul 2009 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10197 The High Court held that the assessee was not entitled to weighted deduction for the entire expenditure on motor vehicle maintenance and traveling expenses in the cane department. However, the expenditure on transporting fertilizers qualified for deduction under section 35C of the Income-tax Act. The court emphasized the necessity of providing adequate evidence to support claims for deductions under the Act. Case-Laws Income Tax Fri, 07 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10197