Supreme Court of India
Travancore Rubber & Tea Co. Ltd. & Anr. v. State of Kerala & Anr.
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From the headnote
Agricultural Income Tax-Rubber Plantation-Computa tion of agricultural income-Deductions-Statute disallowing expenditure on immature plants-Validity of-If discriminatory Agricultural Income Tax (Amendment) Act, 1961 (Ker. IX of 1961), s. 2-Constitution of India, Art. 14. Under the Agricultural Income Tax Act, J 950, agricul tural income from rubber plantations was to be computed in the same manner as ·under the Indian Income-tax Act, 1922. In December 1960, the Supreme Court held that the petitioners were entitled to deduct the expenses incurred in the upkeep and maintenance of itnn1ature
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