https://www.taxtmi.com/caselaws?id=12974 Weighted deduction under section 35C was confined to expenditure that met the statutory conditions, including direct incurrence and compliance with prescribed approval requirements. Aerial spray expenses incurred through the Cane Development Council did not qualify because the Council was not an approved association or body for section 35C purposes, so the allowance was denied. Road-repair expenses and contributions for construction of a new road also failed to satisfy the conditions under section 35C read with rule 6A, and were likewise disallowed. Both referred questions were answered against the assessee and in favour of the Revenue. en-us Thu, 16 Aug 2001 00:00:00 +0530 Mon, 25 May 2009 16:33:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12974 Weighted deduction under section 35C was confined to expenditure that met the statutory conditions, including direct incurrence and compliance with prescribed approval requirements. Aerial spray expenses incurred through the Cane Development Council did not qualify because the Council was not an approved association or body for section 35C purposes, so the allowance was denied. Road-repair expenses and contributions for construction of a new road also failed to satisfy the conditions under section 35C read with rule 6A, and were likewise disallowed. Both referred questions were answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Thu, 16 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12974