https://www.taxtmi.com/caselaws?id=18684 Expenditure on salary, transit accommodation and travelling costs connected with tea cultivation and manufacture was deductible only if it was non-capital and laid out wholly and exclusively for earning agricultural income, and only to the extent not already allowed in earlier computation. The taxing authorities had not recorded a definite finding on whether the claimed expenses satisfied that statutory test, and allowance under income-tax computation did not by itself determine the agricultural income-tax claim. On that basis, the disallowance was unsustainable, the assessment and revisional orders were set aside, and the matter was left open for fresh assessment in accordance with law. en-us Wed, 15 Nov 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18684 Expenditure on salary, transit accommodation and travelling costs connected with tea cultivation and manufacture was deductible only if it was non-capital and laid out wholly and exclusively for earning agricultural income, and only to the extent not already allowed in earlier computation. The taxing authorities had not recorded a definite finding on whether the claimed expenses satisfied that statutory test, and allowance under income-tax computation did not by itself determine the agricultural income-tax claim. On that basis, the disallowance was unsustainable, the assessment and revisional orders were set aside, and the matter was left open for fresh assessment in accordance with law. Case-Laws Income Tax Wed, 15 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18684