https://www.taxtmi.com/circulars?id=4995 The circular states that the agricultural development allowance was withdrawn for expenditure incurred on or after March 1, 1984. However, expenditure by sugar factories on cane development programmes can still be deductible under the general business-expenditure rule if, having regard to facts and circumstances, the expenditure is not capital or personal and is laid out wholly and exclusively for business, subject to assessing officer satisfaction. en-us Wed, 12 Sep 1990 00:00:00 +0530 Fri, 08 Aug 2008 14:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4995 The circular states that the agricultural development allowance was withdrawn for expenditure incurred on or after March 1, 1984. However, expenditure by sugar factories on cane development programmes can still be deductible under the general business-expenditure rule if, having regard to facts and circumstances, the expenditure is not capital or personal and is laid out wholly and exclusively for business, subject to assessing officer satisfaction. Circulars Income Tax Wed, 12 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4995