Section 6(d) in The Kerala Agricultural Income Tax Act, 1991
(d)Where the assessee incurs any expenditure in respect of which payment has been or is to be made to any person and the Agricultural Income Tax Officer is of opinion that such expenditure is excessive or unreasonable having regard to the fair market value of the services or facilities for which the payment is made, so much of the expenditure as is considered by him to be excessive or unreasonable.
