https://www.taxtmi.com/caselaws?id=32860 The High Court rejected the claim of the assessee-company for weighted deduction under Section 35C for expenses related to research on mentha arvensis, distillation services, and scientific farming. The Court upheld the rejection, emphasizing that these expenses did not fall within the ambit of the term "goods, services, or facilities" as defined in the Income-tax Act. Additionally, the Court denied the claim for deduction of sur-tax liability in working out the business income, in line with a Supreme Court judgment in a similar case. The Court affirmed decisions against the assessee on both issues. en-us Wed, 18 Mar 2009 00:00:00 +0530 Tue, 07 Apr 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32860 The High Court rejected the claim of the assessee-company for weighted deduction under Section 35C for expenses related to research on mentha arvensis, distillation services, and scientific farming. The Court upheld the rejection, emphasizing that these expenses did not fall within the ambit of the term "goods, services, or facilities" as defined in the Income-tax Act. Additionally, the Court denied the claim for deduction of sur-tax liability in working out the business income, in line with a Supreme Court judgment in a similar case. The Court affirmed decisions against the assessee on both issues. Case-Laws Income Tax Wed, 18 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32860