https://www.taxtmi.com/caselaws?id=62383 The Tribunal allowed the plantation expenses as revenue expenses for all years except 1979-80, where the appeal was dismissed. Other issues such as the addition on account of valuation of closing stock of Sal seeds, disallowance of conventional expenses under 'entertainment', claim of investment allowance on plant and machinery, disallowance of guest house expenses, addition in respect of Mahua seeds, treatment of rental income from house property, and charging of interest were decided in favor of the revenue authorities. en-us Mon, 30 Apr 2001 00:00:00 +0530 Wed, 19 Jan 2011 16:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62383 The Tribunal allowed the plantation expenses as revenue expenses for all years except 1979-80, where the appeal was dismissed. Other issues such as the addition on account of valuation of closing stock of Sal seeds, disallowance of conventional expenses under 'entertainment', claim of investment allowance on plant and machinery, disallowance of guest house expenses, addition in respect of Mahua seeds, treatment of rental income from house property, and charging of interest were decided in favor of the revenue authorities. Case-Laws Income Tax Mon, 30 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62383