D. A. MEHTA, J. ( 1 ) THE Income-Tax Appellate Tribunal, Ahmedabad Bench c has referred the following three questions for the opinion of this Court u/s. 256 (2) of the Income-Tax Act,1961 (hereinafter referred to as the Act ). " (i) In the facts and circumstances of the case whether the Appellate Tribunal was right in its interpretation and application of Section 35c of the Income-tax Act,1961 ? (ii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the entire expenditure of Rs. 43,69,466. 00 for A. Y. 1978-79 was not eligible for weighted deduction under section 35c? (iii) Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in law in holding that only 10% of the expenses incurred on dissemination of information or demonstration of modern techniques and the methods of agricultural, animal husbandry or dairy or poultry farming or advice on such techniques or methods, is eligible for weighted deduction u/s. 35c of the Act ?" ( 2 ) THE assessee-applicant is the Union of Cooperative Societies engaged in marketing of milk and milk products. For assessment years 1977-78 and 1978-79, the relevant previous years are years ended on 31/3/1977 and 31/3/1978 respectively. For the aforesaid two assessment years, the assessee claimed deduction u/s. 35c of the Act in relation to the following expenses :