Section 6(c) in The Kerala Agricultural Income Tax Act, 1991
(c)in the case of any private limited company, any expenditure incurred which results directly or indirectly in the provisions of any remuneration, or benefit or amenity or perquisite to an employee, if in the opinion of the Agricultural Income Tax Officer any expenditure or allowance is excessive or unreasonable, having regard to the legitimate needs of the company for deriving agricultural Income and the benefit derived by or accruing to it therefrom;
