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TMI Blog1957 (12) TMI 33X X X X Extracts X X X X X X X X Extracts X X X X ..... 4), 18 (assessment year: 1951-52) and 19 (assessment year: 1952-53) is Travancore Rubber & Tea Company Ltd., Alleppey; and the assessee in I.T.R. No. 16 (assessment year: 1953-54) is the Murphy Estates Ltd., Pathirapally. In I.T.R. Nos. 15 and 16 the Appellate Tribunal (Sri Nandana Menon) rejected the contention of the assessees dismissed the appeals and in I.T.R. Nos. 11 and 19 the Appellate Tribunal (Sri Velu Pillai) accepted the contention of the assessee and allowed the appeals. The question arising for decision is identically worded in all the four references, the only difference being as regards the accounting years and the amounts concerned. The question referred in I.T.R. No. 15 of 1955 reads as follows: "Whether under the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Indian Income-tax; (3) any income derived from any building owned and occupied by the receiver of the rent of revenue of any such land or occupied by the cultivator or the receiver of rent-in-kind of any land with respect to which or the produce of which any operation mentioned in sub-clauses (ii) and (iii) of clause (2) is carried on: Provided that the building is on or in the immediate vicinity of the land, and is a building which the receiver of the rent or revenue or the cultivator or the receiver of the rent-in-kind by reason of his connection with the land, requires as a dwelling-house or as a store-house or other out-building"; and section 5 of the said enactment provides that "the agricultural income of a person sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ...to include within the expression 'the expenses of cultivating the crop from which such agricultural income is derived' the expenses incurred by the assessee on the maintenance of rubber plants which were immature and had not begun to yield. 'Such agricultural income' in the section must mean agricultural income from which the deduction is claimed and 'the expenses of cultivating the crop' the expenditure on the mature rubber trees from which that income was earned" dealt with the provisions of the Indian Income-tax Act and the decision of the Bombay High Court in In re Tata Iron and Steel Company Ltd [1921] 1 I.T.C. 125 and said: "The provision we have to deal with is entirely different. For a deducti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rticle "the" before the words "agricultural income", in section 5 (h) or (i). One of the questions referred is whether section 5(j) should be deemed to be a residuary provision. A residuary provision normally winds up a section or an Act, as for example, section 10(2)(xv) of the Indian Income-tax Act, 1922: "any expenditure (not being an allowance of the nature described in any of the clauses (i) to (xiv) inclusive, and not being in the nature of capital expenditure or personal expenses of the assessee) laid out or expended wholly and exclusively for the purpose of such business, profession or vocation". We see no reason to hold that section 5(j) is a residuary provision as contended by the assessees. No u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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