Supreme Court of India
The Commissioner of Agricultural Income-tax v. The Calvary Mount Estates (private)
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From the headnote
Agricultural Income Tax'-Rubber Plantation-Expenditure on immature trees-Whether permissible deduction-Madras Plan tations Agricultural Income-tax Act, I955 (Mad. V of I955l. s. 5(e). The assessee owned an Estate of 590 acres out of which 235 acres were occupied by immature non-bearing rubber trees, for the maintenance and upkeep of which the respondent claimed expenses from out of the income, which was allowed both by the Agricultural Income Tax Tribunal and the High Court. The appellant came up by special leave. Held, that the provisions of s. 5(e) of the Madras Planta tions Agricultural·
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