https://www.taxtmi.com/caselaws?id=12012 Section 35C weighted deduction was governed by an earlier binding ruling, so the Tribunal's contrary interpretation was not sustained and the expenditure remained eligible for the claimed deduction. The same earlier decision also covered the question whether the cost price of milk powder and soya flour received free of charge could be deducted in computing total income, and that issue was likewise resolved in favour of the assessee. The reference therefore followed the prior interpretation on both questions, with the assessee entitled to the claimed relief in line with the earlier decision. en-us Thu, 04 Jul 2002 00:00:00 +0530 Sun, 14 Feb 2010 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12012 Section 35C weighted deduction was governed by an earlier binding ruling, so the Tribunal's contrary interpretation was not sustained and the expenditure remained eligible for the claimed deduction. The same earlier decision also covered the question whether the cost price of milk powder and soya flour received free of charge could be deducted in computing total income, and that issue was likewise resolved in favour of the assessee. The reference therefore followed the prior interpretation on both questions, with the assessee entitled to the claimed relief in line with the earlier decision. Case-Laws Income Tax Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12012