https://www.taxtmi.com/caselaws?id=37993 Proportionate general charges and common estate expenses cannot be disallowed as relating to immature plants unless there is a definite and real factual nexus with the immature area. A mechanical apportionment of total estate overheads on an acreage basis was treated as arbitrary, because the enquiry depends on whether the expenditure was truly incurred for cultivation, upkeep or maintenance of immature plants. On the record, the acreage-based disallowance was not justified, and the issue was answered in favour of the assessee and against the department. en-us Fri, 03 Mar 1978 00:00:00 +0530 Fri, 02 Apr 2010 14:23:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37993 Proportionate general charges and common estate expenses cannot be disallowed as relating to immature plants unless there is a definite and real factual nexus with the immature area. A mechanical apportionment of total estate overheads on an acreage basis was treated as arbitrary, because the enquiry depends on whether the expenditure was truly incurred for cultivation, upkeep or maintenance of immature plants. On the record, the acreage-based disallowance was not justified, and the issue was answered in favour of the assessee and against the department. Case-Laws Income Tax Fri, 03 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37993