1998 (12) TMI 14

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..... the scheme, with reference to which the assessee had entered into an agreement with the Indian Dairy Corporation, here sought for during the accounting year 1975-76 and a reply was received on April 2, 1976; that the scheme had commenced earlier in 1973 and the expenditure had been incurred on the scheme during the years ending with March 31, 1974, March 31, 1975, and March 31, 1976 ; that the re .....

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..... separate unit and the expenditure should have been claimed in the year in which it was incurred. As there was a doubt as to whether the expenditure was incurred for the benefit of the Indian Dairy Corporation or for the benefit of the assessee, till the doubt was cleared it was not possible for the assessee to make the claim. As the claim had been made in the year in which the clarification was an .....

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