https://www.taxtmi.com/caselaws?id=9328 Agricultural income-tax authorities must give corresponding effect to a deduction already allowed in income-tax proceedings where the expenditure is attributable to tea income, but the assessee must first establish that the earlier allowance was in fact granted; on that basis, the tea-income issue was remitted for fresh consideration. By contrast, the portion of the stock exchange listing fee referable to coffee income was found to have no nexus with the earning of that income and was disallowed. en-us Tue, 24 Apr 1973 00:00:00 +0530 Mon, 22 Jun 2009 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9328 Agricultural income-tax authorities must give corresponding effect to a deduction already allowed in income-tax proceedings where the expenditure is attributable to tea income, but the assessee must first establish that the earlier allowance was in fact granted; on that basis, the tea-income issue was remitted for fresh consideration. By contrast, the portion of the stock exchange listing fee referable to coffee income was found to have no nexus with the earning of that income and was disallowed. Case-Laws Income Tax Tue, 24 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9328