https://www.taxtmi.com/caselaws?id=333874 The Tribunal allowed the assessee's claim for agricultural income exemption of Rs. 2,25,000 due to a previous favorable decision. Disallowances of various expenses including car maintenance, telephone expenses, and legal charges were upheld. The Tribunal directed fresh verification for legal charges. Disallowance of travelling expenses for the daughter and addition of a loan as deemed dividend were also upheld. The appeal for A.Y. 2004-05 was partly allowed, while the appeals for A.Y. 2005-06 were partly allowed for statistical purposes and dismissed. en-us Fri, 21 Oct 2016 00:00:00 +0530 Wed, 26 Oct 2016 09:49:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333874 The Tribunal allowed the assessee's claim for agricultural income exemption of Rs. 2,25,000 due to a previous favorable decision. Disallowances of various expenses including car maintenance, telephone expenses, and legal charges were upheld. The Tribunal directed fresh verification for legal charges. Disallowance of travelling expenses for the daughter and addition of a loan as deemed dividend were also upheld. The appeal for A.Y. 2004-05 was partly allowed, while the appeals for A.Y. 2005-06 were partly allowed for statistical purposes and dismissed. Case-Laws Income Tax Fri, 21 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333874