https://www.taxtmi.com/caselaws?id=19427 The court upheld the Tribunal's decision to increase expenses allowed per acre for the years 1986-87 to 1989-90, rejecting the petitioner's claim for a higher rate based on guidelines. Emphasizing the Tribunal's discretion in estimating expenses without strict adherence to guidelines, the court found the assessment reasonable given the estate's circumstances. The court also dismissed the plea for separate treatment of expenses for pepper cultivation, considering the consolidated nature of expenses for various crops. Ultimately, the court declined to interfere, dismissing the tax revision cases without costs. en-us Tue, 25 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 11:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19427 The court upheld the Tribunal's decision to increase expenses allowed per acre for the years 1986-87 to 1989-90, rejecting the petitioner's claim for a higher rate based on guidelines. Emphasizing the Tribunal's discretion in estimating expenses without strict adherence to guidelines, the court found the assessment reasonable given the estate's circumstances. The court also dismissed the plea for separate treatment of expenses for pepper cultivation, considering the consolidated nature of expenses for various crops. Ultimately, the court declined to interfere, dismissing the tax revision cases without costs. Case-Laws Income Tax Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19427