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of <h1>Kerala HC Upholds Disallowance of Head Office Expenses for Lack of Evidence</h1> <h3>Bombay Burmah Trading Corporation Limited Versus State Of Kerala</h3> The Kerala HC upheld the disallowance of head office expenses claimed by a public limited company for the assessment year 1975-76 due to lack of evidence ... Agricultural Income Tax, Deduction The Kerala High Court upheld the disallowance of head office expenses claimed by a public limited company for the assessment year 1975-76 due to lack of evidence linking the expenses to agricultural income in Kerala. The Appellate Tribunal ruled in favor of the Department, stating that the company failed to prove the connection between the expenses and agricultural income in Kerala.
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