https://www.taxtmi.com/caselaws?id=170841 Deduction under the agricultural income-tax rules depended on real use and benefit, not a fragmented or formalistic view of the expenditure. Repairs to residential buildings substantially used as the head office for rent collection were held fully deductible because the property was genuinely required for supervision and collection of rents. Amounts spent on the widow of a previous proprietor also qualified as maintenance allowance, since "actually paid" covered expenditure incurred on her behalf for maintenance purposes and was not limited to cash handed directly to her. The claimed deductions were therefore allowed in favour of the assessee. en-us Fri, 15 Jul 1955 00:00:00 +0530 Fri, 19 Jun 2015 18:28:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170841 Deduction under the agricultural income-tax rules depended on real use and benefit, not a fragmented or formalistic view of the expenditure. Repairs to residential buildings substantially used as the head office for rent collection were held fully deductible because the property was genuinely required for supervision and collection of rents. Amounts spent on the widow of a previous proprietor also qualified as maintenance allowance, since "actually paid" covered expenditure incurred on her behalf for maintenance purposes and was not limited to cash handed directly to her. The claimed deductions were therefore allowed in favour of the assessee. Case-Laws Income Tax Fri, 15 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170841