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    <title>2001 (9) TMI 37 - MADRAS High Court</title>
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    <description>The court upheld the disallowance of various expenses claimed by the assessee, including advertisement expenditure, repairs and maintenance of building, vehicles, others, legal and professional charges, and loss from cloves. The court confirmed the disallowances based on lack of evidence connecting the expenses to agricultural activities, in line with previous decisions. The court modified the allowed expenses to Rs. 97,72,005 after deducting the incorrectly calculated disallowed amount.</description>
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    <pubDate>Wed, 19 Sep 2001 00:00:00 +0530</pubDate>
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      <title>2001 (9) TMI 37 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=12716</link>
      <description>The court upheld the disallowance of various expenses claimed by the assessee, including advertisement expenditure, repairs and maintenance of building, vehicles, others, legal and professional charges, and loss from cloves. The court confirmed the disallowances based on lack of evidence connecting the expenses to agricultural activities, in line with previous decisions. The court modified the allowed expenses to Rs. 97,72,005 after deducting the incorrectly calculated disallowed amount.</description>
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      <pubDate>Wed, 19 Sep 2001 00:00:00 +0530</pubDate>
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