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TMI Blog1969 (12) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... NUJAM. JUDGMENT The judgment of the court was delivered by RAMAPRASADA RAO J.-A short but an interesting question arises in this tax case. The Tribunal was asked not to allow an expenditure amounting to Rs. 1,005 which, admittedly, was incurred by the assessee for supplying vacancies in the re-planted area. What apparently was contended for was, that in a re-planted area, if plants dry up and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. As against this the present tax case has been filed. "Re-planting expenditure" which occurs in section 5(g) of the Act, has a special significance in agricultural operation. Further, the first proviso to section 5(g) throws light on this, because the expenditure is related to the acreage in which re-planting is effected. If, therefore, the legislature contemplated an exemption from agricultura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of the proviso to section 5(g) of the Act. It is, therefore, easy to comprehend that if in a re-planted area certain plants are dried up, which involves in consequence the filling up of the vacancies created by such plants, an expenditure laid out or expended therefor would necessarily be an expenditure incurred wholly and exclusively for the purpose of the land. It is in this view that the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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