https://www.taxtmi.com/caselaws?id=62163 The Appellate Tribunal partially allowed the appeal in the case. They upheld the disallowance of expenditure related to arranging searches of illicit distilleries in the Punalur Range but allowed 50% of the claimed amount. Similarly, they upheld the disallowance of expenditure under identical circumstances, allowing only 50% of the claimed amount. The Tribunal disagreed with the Income Tax Officer's proposed higher income figure from Thenmala Coupe, opting to adopt the income recorded in the books. Additionally, they upheld the disallowance of payments to Forest officials but deleted the addition of income from other sources based on credits in a seized ledger. en-us Mon, 02 Mar 1981 00:00:00 +0530 Tue, 18 Jan 2011 13:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62163 The Appellate Tribunal partially allowed the appeal in the case. They upheld the disallowance of expenditure related to arranging searches of illicit distilleries in the Punalur Range but allowed 50% of the claimed amount. Similarly, they upheld the disallowance of expenditure under identical circumstances, allowing only 50% of the claimed amount. The Tribunal disagreed with the Income Tax Officer's proposed higher income figure from Thenmala Coupe, opting to adopt the income recorded in the books. Additionally, they upheld the disallowance of payments to Forest officials but deleted the addition of income from other sources based on credits in a seized ledger. Case-Laws Income Tax Mon, 02 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62163