2009 (3) TMI 47

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....al Venture for the applicant. JUDGMENT R. S. Mohite, J - The question of law referred to this Court under Section 156(1) of the Income-tax Act is as under :- 1. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was justified in rejecting the claim of the assessee-company weighted deduction under section 35C on :- (a) Expenses of Rs.6,32,442/- incurred ....

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....1(c) in the affirmative and against the assessee. 3. As regards question-1(b), we find that the deduction was disallowed by the Tribunal in view of the orders passed for earlier assessment years. We find that the said rejection was based upon a finding of fact that the transportation services provided to farmers were in respect of transporting of crops after the same were harvested. Obviously, ....