https://www.taxtmi.com/caselaws?id=21215 Mess expenses were treated as allowable because the accounts were accepted in principle, no inaccuracy in the accounts was found, and the partial reduction to a round figure lacked any disclosed basis or material showing the claim was excessive; the full claim was therefore allowed. Advertisement charges were not deductible under section 5(e) of the Tamil Nadu Agricultural Income-tax Act, 1955, because deduction is confined to expenditure laid out wholly and exclusively for the purpose of the land, and the amounts were found mainly to be donations unconnected with agricultural income; the disallowance was upheld. The assessee obtained only partial relief. en-us Mon, 25 Mar 1991 00:00:00 +0530 Fri, 20 Nov 2009 18:10:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21215 Mess expenses were treated as allowable because the accounts were accepted in principle, no inaccuracy in the accounts was found, and the partial reduction to a round figure lacked any disclosed basis or material showing the claim was excessive; the full claim was therefore allowed. Advertisement charges were not deductible under section 5(e) of the Tamil Nadu Agricultural Income-tax Act, 1955, because deduction is confined to expenditure laid out wholly and exclusively for the purpose of the land, and the amounts were found mainly to be donations unconnected with agricultural income; the disallowance was upheld. The assessee obtained only partial relief. Case-Laws Income Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21215