https://www.taxtmi.com/caselaws?id=7062 Managing agency commission paid for a single integrated business of sugar manufacture was held to remain fully deductible as business expenditure. Because sugarcane growing was only incidental to that business, Rule 23 of the Indian Income-tax Rules, 1922 did not permit proportionate disallowance merely on the ground that part of the receipts was agricultural income. The expression referring to expenditure incurred by an assessee as a cultivator was confined to normal cultivation expenditure and did not extend to remuneration paid to managing agents for running the company's business. The contention that deduction would create a double advantage was rejected. en-us Fri, 22 Sep 1967 00:00:00 +0530 Sun, 08 Feb 2009 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7062 Managing agency commission paid for a single integrated business of sugar manufacture was held to remain fully deductible as business expenditure. Because sugarcane growing was only incidental to that business, Rule 23 of the Indian Income-tax Rules, 1922 did not permit proportionate disallowance merely on the ground that part of the receipts was agricultural income. The expression referring to expenditure incurred by an assessee as a cultivator was confined to normal cultivation expenditure and did not extend to remuneration paid to managing agents for running the company's business. The contention that deduction would create a double advantage was rejected. Case-Laws Income Tax Fri, 22 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7062