1978 (12) TMI 4

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d in these references relates to the deductibility of certain items of expenditure claimed by the assessee as deduction under section 5(j) of the Kerala Agricultural Income-tax Act, 1950. That section reads: " 5. Computation of agricultural income.-The agricultural income of a person shall be computed after making the following deductions, namely:-... (j) any expenditure (not being in the nature .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the principle laid down by the above decisions, we have no doubt that the amounts claimed in these cases are deductible under section 5(j) of the Act. The questions formulated for our opinion in these references are accordingly answered in the affirmative, that is, in favour of the assessee and against the Revenue. There will be no order as to costs. A copy of this judgment under the signature of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X