https://www.taxtmi.com/caselaws?id=794007 Business and agricultural expense claims supported by ledger extracts, invoices, bills, vouchers, bank statements and payment details are presented as substantiated expenditure. Hulling and curing charges incurred for processing raw coffee beans through dehusking, cleaning, hulling and grading are characterised as job-work expenses incurred in carrying on the business and considered under the general business-expense deduction framework. Agricultural expenditure on diesel, fertiliser, pesticides, loan interest, labour and transportation is likewise treated as requiring item-specific scrutiny. An ad hoc disallowance is described as unsustainable where no specific defects or unsupported items are identified. en-us Wed, 24 Jun 2026 00:00:00 +0530 Sat, 27 Jun 2026 08:33:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794007 Business and agricultural expense claims supported by ledger extracts, invoices, bills, vouchers, bank statements and payment details are presented as substantiated expenditure. Hulling and curing charges incurred for processing raw coffee beans through dehusking, cleaning, hulling and grading are characterised as job-work expenses incurred in carrying on the business and considered under the general business-expense deduction framework. Agricultural expenditure on diesel, fertiliser, pesticides, loan interest, labour and transportation is likewise treated as requiring item-specific scrutiny. An ad hoc disallowance is described as unsustainable where no specific defects or unsupported items are identified. Case-Laws Income Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794007