1984 (2) TMI 9

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....Y J.-This revision is directed against the order of the Commissioner of Agricultural Income-tax, Karnataka, Bangalore, under section 35 of the Karnataka Agricultural Income-tax Act, 1957. The Commissioner by the said order has found fault with the assessment order in relation to the following three deductions allowed : (1) consultant's fee Rs. 24,000, (2) general charges Rs. 7,418.44 and (3) au....

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....e payment of Rs. 24,000 was meant for deriving agricultural income wholly and exclusively. He has also observed that there are no particulars of the advice received from the consultants. Of course, it is for the assessee to show that the payment made to the consultants was for the purpose of deriving agricultural income. But, to infer that the fee paid for obtaining advice in respect of a coffee e....

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.... process of deriving agricultural income. The observations of the Commissioner are too general and without regard to the assessment order. It is not as if the assessing officer has allowed the general charges as claimed by the assessee. He has looked into the particulars of the expenditure claimed and allowed only such of those expenses that are evidenced by vouchers. There is, therefore, no reaso....