Supreme Court of India
The Travancore Rubber and Tea Co., Ltd. v. The Commissioner of Agricultural Income-tax, Kerala
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From the headnote
gricultural Income Tax-Rubber Plantation-Expenditure on immature trees-Whether permissible deduction-Travancore-Cochin Agricultural lticome-tax Act, r950 (Tr. Co. XXII of r950), s. 5. In computing the agricultural.income of a person s. 5(f) of the Travancore-Cochin Agricultural Income-tax Act, 1950, allow ed deductions of any expenditure "laid out wholly and exclu sively for purpose of deriving the agricultural income". The assessee who had rubber plantations claimed that the amount expended on the maintenance and tending of immature rubber trees should be deducted in computing its
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