https://www.taxtmi.com/caselaws?id=26616 Deductibility under section 5(1)(k) depends on expenditure being wholly and exclusively laid out for deriving agricultural income, so temple poojari salary, pooja expenses, stock exchange listing fees, and refreshments for visiting officials were not allowable because no direct nexus with agricultural income was shown. Auditor's fees for tax matters and certification work, teachers' salary at the estate school, and profession tax were treated as deductible, the latter as a statutory liability. Donations to the Cyclone Relief Fund and the Admar Mutt Education Council were also allowable under section 12(g) because they were supported by receipts and covered by relevant Government notifications. en-us Mon, 24 Mar 1986 00:00:00 +0530 Sat, 06 Feb 2010 13:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26616 Deductibility under section 5(1)(k) depends on expenditure being wholly and exclusively laid out for deriving agricultural income, so temple poojari salary, pooja expenses, stock exchange listing fees, and refreshments for visiting officials were not allowable because no direct nexus with agricultural income was shown. Auditor's fees for tax matters and certification work, teachers' salary at the estate school, and profession tax were treated as deductible, the latter as a statutory liability. Donations to the Cyclone Relief Fund and the Admar Mutt Education Council were also allowable under section 12(g) because they were supported by receipts and covered by relevant Government notifications. Case-Laws Income Tax Mon, 24 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26616