https://www.taxtmi.com/caselaws?id=26615 Deductibility under the Karnataka Agricultural Income-tax Act turned on the nature and purpose of the expenditure proved on record. Consultancy fee was not conclusively decided because the consultancy services were not sufficiently particularised, so the matter was left for reconsideration by the Agricultural Income-tax Officer. The disallowance of general charges was set aside because the assessing authority had already allowed voucher-supported items and the further objection was only a general criticism. Auditor's fee was also held deductible, as it was paid for examination of accounts and preparation of financial statements. The revision thus succeeded only in part. en-us Fri, 10 Feb 1984 00:00:00 +0530 Sat, 06 Feb 2010 13:18:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26615 Deductibility under the Karnataka Agricultural Income-tax Act turned on the nature and purpose of the expenditure proved on record. Consultancy fee was not conclusively decided because the consultancy services were not sufficiently particularised, so the matter was left for reconsideration by the Agricultural Income-tax Officer. The disallowance of general charges was set aside because the assessing authority had already allowed voucher-supported items and the further objection was only a general criticism. Auditor's fee was also held deductible, as it was paid for examination of accounts and preparation of financial statements. The revision thus succeeded only in part. Case-Laws Income Tax Fri, 10 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26615