9911796707
TMI Blog1992 (8) TMI 34X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner before us. The Agricultural Income-tax Officer determined the taxable income of the petitioner for the assessment year 1982-83 at Rs. 46,33,021, and levied a tax of Rs. 30,11,463.65. Aggrieved against the rejection of some of the deductions claimed, the petitioner pursued the matter before the Assistant Commissioner of Agricultural Income-tax. The said appellate authority allowed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in respect of the contribution said to have been made to the canteen is concerned, it is seen that the original claim was for a sum of Rs. 9,600 and the said sum appears to have been a consolidated sum for more than one assessment year. The first appellate authority allowed deduction for the assessment year under consideration and disallowed a portion of the claims made in respect of the previou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earing for the petitioner that, in similar circumstances, we have sustained the disallowance of 25 per cent. of the expenses in respect of vehicle maintenance in our orders in T. C. No. 474 of 1983, dated July 13, 1992 ( Vaikundam Rubber Co. Ltd. v. State of Tamil Nadu (No. 2) [1993] 202 ITR 589 (Mad)), following the decision of this court in T. C. No. 487 of 1981, dated January 2, 1991. (Vaikunda ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. v. State of Tamil Nadu (No. 2) [1993] 202 ITR 589 (Mad)) and by an order dated July 13, 1992, we have held against the grant of allowances on these items of expenditure. The said decision of ours squarely governs the issue against the petitioner and we see no reason to countenance this claim. The only item of claim which, in our view, merits acceptance on behalf of the petitioner is the claim m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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