Supreme Court · 1960 INSC 270 · Decided 15 December 1960
The Commissioner of Agricultural Income-Tax v. The Calvary Mount Estates (Private)
- Court
- Supreme Court of India
- Citation
- 1960 INSC 270 · [1961] 3 S.C.R. 285
- Case number
- CIVIL APPEAL No. 145/1960
- Decided
- 15 December 1960
- Bench
- J.L. KAPUR, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
SUPREME COURT REPORTS 285 THE COMMISSIONER OF AGRICULTURAL INCOME-TAX v. THE CALVARY MOUNT ESTATES (PRIVATE) LTD. (J. L. KAPUR, M. liIDAYATULLAH and J. c. SHAH, JJ.) Agricultural Income Tax'-Rubber Plantation-Expenditure on immature trees-Whether permissible deduction-Madras Plan­ tations 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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