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    <title>1979 (6) TMI 2 - KERALA High Court</title>
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    <description>Expenses claimed as legal expenses, travelling expenses for appeal, strike-related expenses, and expenses incurred in connection with taxation matters were treated as allowable deductions in computing agricultural income under the Kerala Agricultural Income-tax Act, 1950. The analysis followed an earlier Division Bench ruling on the deductibility of legal and audit expenses and applied the same reasoning to the connected references. On that basis, the deduction claims were accepted and the questions were answered in favour of the assessee and against the Revenue.</description>
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    <pubDate>Mon, 25 Jun 1979 00:00:00 +0530</pubDate>
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      <title>1979 (6) TMI 2 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=25424</link>
      <description>Expenses claimed as legal expenses, travelling expenses for appeal, strike-related expenses, and expenses incurred in connection with taxation matters were treated as allowable deductions in computing agricultural income under the Kerala Agricultural Income-tax Act, 1950. The analysis followed an earlier Division Bench ruling on the deductibility of legal and audit expenses and applied the same reasoning to the connected references. On that basis, the deduction claims were accepted and the questions were answered in favour of the assessee and against the Revenue.</description>
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      <pubDate>Mon, 25 Jun 1979 00:00:00 +0530</pubDate>
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