S. 35D covers only expenditure which are specifically mentioned therein & nothing beyond

HIGH COURT OF MADRAS Commissioner of Income-tax v. Ashok Leyland Ltd. TAX CASE (APPEAL) NOS. 1253, 1254 AND 1256 OF 2005 JUNE 20, 2012 JUDGMENT Chitra Venkataraman, J. The Revenue has preferred in T.C.(A) No.1253 and 1254 of 2005, raising the following substantial questions of law, with regard to the assessment year 1995-96:  1.  Whether, in the facts and circumstances of the case, the Tribunal was right in equating a proposal to expand the capacity of production with extension of industrial undertaking under Section 35D of the Income Tax Act?  2.  Whether on the facts an...