VAISH PHARMACY Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE assessee is the petitioner before this court. For the assessment year 1981-82, as against the income returned by the petitioner from its agricultural holdings to the tune of Rs. 44, 31, 613, the Agricultural Income-tax Officer determined the net income of the assessee under the Tamil Nadu Agricultural Income Tax Act, 1955, at Rs. 48, 38, 919. On appeal, the Appellate Assistant Commissioner gave partial relief to the petitioner. Not satisfied with the extent of the relief granted, the petitioner pursued the matter on further appeal before the Tribunal. THE Appellate Tribunal in its turn also granted partial relief in the appeal to the petitioner. As against the claims disallowed by the authorities below including the Appellate Tribunal, the above revision has been filed before this court THE revision petition before us concerns the disallowance by the authorities of seven items of claims which may be set out hereunder, 1.Entertainment expenditure disallowance 50 per cent

(2.) MARRIAGE present of Rs. 500

(3.) ADVERTISEMENT expenditure of Rs. 770