Bench: Shri N.K. Billaiya & Smt Beena A. Pillai[A.Y 2003-04] The Dy. C.I.T Vs. M/S Dhara Vegetable Oil & Foods Circle – 5(1) Company Ltd [Now Amalgamated New Delhi With Mother Dairy Fruit & Vegetable Pvt. Ltd, Mother Dairy, Patparganj, New Delhi Pan : Aaccm 3174 A [Appellant] [Respondent] Date Of Hearing : 25.09.2018 Date Of Pronouncement : 11.10.2018
35E as under: Name of the Institution Section Amount Deduction Debited Rs. Allowable In house capital 35(2)(ia) 1,04,235 1,04,235 Mother Dairy Fruits and 35(i)(iv) 1,96,910 1,96,910 Rs. expenditure Delhi University 35(i)(ii) 9,12,544 11,40,680 Vegetable Ltd. Total