https://www.taxtmi.com/caselaws?id=15761 Deduction of proportionate head office expenses was disallowed because the assessee failed to produce evidence showing that the expenditure was incidental to earning agricultural income in Kerala. The record contained no cogent material to establish a nexus between the claimed head office and the Kerala operations, so the claim could not be accepted. The disallowance was therefore upheld and the issue was decided in favour of the Department and against the assessee. en-us Wed, 04 Nov 1998 00:00:00 +0530 Thu, 27 Aug 2009 15:30:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15761 Deduction of proportionate head office expenses was disallowed because the assessee failed to produce evidence showing that the expenditure was incidental to earning agricultural income in Kerala. The record contained no cogent material to establish a nexus between the claimed head office and the Kerala operations, so the claim could not be accepted. The disallowance was therefore upheld and the issue was decided in favour of the Department and against the assessee. Case-Laws Income Tax Wed, 04 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15761