https://www.taxtmi.com/caselaws?id=18612 Section 5(j) of the Kerala Agricultural Income-tax Act was treated as allowing board meeting expenses and Registrar of Companies filing fees incurred in the normal course of business compliance. Section 35 was read broadly to permit reassessment where agricultural income had escaped assessment, even on the same material, if statutory conditions are met. Rule 8G rehabilitation allowance was held to be computed on the quantity of rubber produced from the trees, not the reduced net quantity after centrifuging and process loss. Depreciation on a radio kept in the estate for staff welfare was disallowed because it was not an admissible asset under the depreciation schedule. en-us Thu, 18 Jan 1996 00:00:00 +0530 Fri, 30 Oct 2009 17:08:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18612 Section 5(j) of the Kerala Agricultural Income-tax Act was treated as allowing board meeting expenses and Registrar of Companies filing fees incurred in the normal course of business compliance. Section 35 was read broadly to permit reassessment where agricultural income had escaped assessment, even on the same material, if statutory conditions are met. Rule 8G rehabilitation allowance was held to be computed on the quantity of rubber produced from the trees, not the reduced net quantity after centrifuging and process loss. Depreciation on a radio kept in the estate for staff welfare was disallowed because it was not an admissible asset under the depreciation schedule. Case-Laws Income Tax Thu, 18 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18612