https://www.taxtmi.com/caselaws?id=20350 The court allowed the tax revision for the rubber replanting subsidy and granted a 50% deduction for the maintenance of Bharat Medical Centre. However, the claim for car maintenance expenses was dismissed due to insufficient evidence supporting the full deduction. No costs were awarded in this case. en-us Tue, 18 Aug 1992 00:00:00 +0530 Fri, 13 Nov 2009 13:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20350 The court allowed the tax revision for the rubber replanting subsidy and granted a 50% deduction for the maintenance of Bharat Medical Centre. However, the claim for car maintenance expenses was dismissed due to insufficient evidence supporting the full deduction. No costs were awarded in this case. Case-Laws Income Tax Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20350