Supreme Court of India
The Commissioner of Income Tax v. M/s Cynamid India Ltd.
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1 Supreme Court bench has cited this judgment.
From the headnote
Income-tax Act 1961-Section 35 & -Exemption claimed towards expenditure incurred-Disallowed by the Tribunal on the ground that the product on which claim was made was not an agricultural product-High Court set aside the order of Tribunal-On appeal, held, the term "agricultural product" should be construed liberally and exemption claimed could be allowed. Respondent-Assessee manufactured animal feed with rice husk as the main raw material The Assessee incurred certain expenditure towards distribution of Literature and pamphlets containing ~odern ·techniques for increasing yields, amongst the
Where later benches applied it
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