https://www.taxtmi.com/caselaws?id=58969 The Tribunal partially allowed the revenue's appeal for the assessment year 1970-71, emphasizing the importance of distinguishing between research and demonstration activities for the purpose of claiming deductions under section 35C of the Income-tax Act. The judgment clarified that while demonstration expenses are eligible for deduction, research expenses do not fall within the scope of the provision. The Tribunal rejected claims for weighted deduction on certain expenses, highlighting the need for adherence to the specified criteria for claiming deductions related to agricultural activities. en-us Wed, 30 Apr 1986 00:00:00 +0530 Thu, 23 Dec 2010 13:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58969 The Tribunal partially allowed the revenue's appeal for the assessment year 1970-71, emphasizing the importance of distinguishing between research and demonstration activities for the purpose of claiming deductions under section 35C of the Income-tax Act. The judgment clarified that while demonstration expenses are eligible for deduction, research expenses do not fall within the scope of the provision. The Tribunal rejected claims for weighted deduction on certain expenses, highlighting the need for adherence to the specified criteria for claiming deductions related to agricultural activities. Case-Laws Income Tax Wed, 30 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58969