https://www.taxtmi.com/caselaws?id=68929 Interest on borrowings for agricultural purposes was treated as governed by the special deduction provision, so the general deduction provision could not be used for the disallowed balance; only the limited allowance already granted was sustained. Medical expenses were allowed on accrual basis because the liability arose when the bills were raised and communicated. Elephant-chasing expenses were accepted only in part as recurring field-protection expenditure. Gratuity liability was disallowed because it was not supported by actuarial valuation or a proper reserve. The income estimates for rubber, paddy and coconut were partly reduced, and some related repairs were allowed while unsupported ancillary claims were rejected. en-us Thu, 11 Dec 1980 00:00:00 +0530 Mon, 04 Apr 2011 11:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68929 Interest on borrowings for agricultural purposes was treated as governed by the special deduction provision, so the general deduction provision could not be used for the disallowed balance; only the limited allowance already granted was sustained. Medical expenses were allowed on accrual basis because the liability arose when the bills were raised and communicated. Elephant-chasing expenses were accepted only in part as recurring field-protection expenditure. Gratuity liability was disallowed because it was not supported by actuarial valuation or a proper reserve. The income estimates for rubber, paddy and coconut were partly reduced, and some related repairs were allowed while unsupported ancillary claims were rejected. Case-Laws Income Tax Thu, 11 Dec 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68929