https://www.taxtmi.com/caselaws?id=17927 In tea industry assessments, genuine expenditure connected with plantation, manufacture and sale of tea may be deducted under the Assam Agricultural Income-tax Act if it is not otherwise allowed under the Income-tax Act. The Court rejected the view that only directly identifiable agricultural expenditure could be allowed, and held that routing payments through welfare agencies or an inability to make a rigid apportionment did not by itself defeat deductibility. Expenditure incurred for workers' welfare was therefore treated as allowable, and the disallowance could not stand. en-us Wed, 08 Jan 1997 00:00:00 +0530 Fri, 25 Sep 2009 16:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17927 In tea industry assessments, genuine expenditure connected with plantation, manufacture and sale of tea may be deducted under the Assam Agricultural Income-tax Act if it is not otherwise allowed under the Income-tax Act. The Court rejected the view that only directly identifiable agricultural expenditure could be allowed, and held that routing payments through welfare agencies or an inability to make a rigid apportionment did not by itself defeat deductibility. Expenditure incurred for workers' welfare was therefore treated as allowable, and the disallowance could not stand. Case-Laws Income Tax Wed, 08 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17927