https://www.taxtmi.com/caselaws?id=20987 Under the Tamil Nadu Agricultural Income-tax Act, deductions are confined to the statutory heads in section 5. Entertainment expenditure, marriage presents, and the non-agricultural component of motor car and advertisement expenses were not fully allowable because they did not fall within the permitted heads, so the disallowance was upheld. Donation to INTUC was also disallowed for lack of any direct or indirect nexus with agricultural operations or agricultural income. Rubber subsidy was treated as an allowable deduction in line with earlier authority, so that claim was allowed. A claim for doubtful debts failed because agricultural income is chargeable on production, receipt and derivation from the land, and actual sale realisation is not a condition precedent. en-us Mon, 13 Jul 1992 00:00:00 +0530 Wed, 18 Nov 2009 13:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20987 Under the Tamil Nadu Agricultural Income-tax Act, deductions are confined to the statutory heads in section 5. Entertainment expenditure, marriage presents, and the non-agricultural component of motor car and advertisement expenses were not fully allowable because they did not fall within the permitted heads, so the disallowance was upheld. Donation to INTUC was also disallowed for lack of any direct or indirect nexus with agricultural operations or agricultural income. Rubber subsidy was treated as an allowable deduction in line with earlier authority, so that claim was allowed. A claim for doubtful debts failed because agricultural income is chargeable on production, receipt and derivation from the land, and actual sale realisation is not a condition precedent. Case-Laws Income Tax Mon, 13 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20987