2018 (9) TMI 2097

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..... ing in yielding area. The expenditure has been incurred for maintenance of immature rubber plants in replanted areas and such expenditure could not be allowed as deduction going by the dictum laid down by the Hon ble Kerala High Court in the case of Rehabilitation Plantations Ltd. [ 2012 (6) TMI 570 - KERALA HIGH COURT] . In view of the judgment of the Hon ble Kerala High Court (supra), we hold th .....

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..... ed on 19.06.2012 declaring a total income of Rs.55,34,210. Assessment u/s 143(3) of the I.T.Act was completed vide order dated 29.01.2014 assessing the total income of Rs.64,23,690. In completing the assessment, the A.O. disallowed the claim of deduction made by the assessee on account of maintenance of immature rubber plants. 4. Aggrieved by the order of the Assessing Officer, the assessee prefe .....

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..... record. Admittedly in this case the expenditure incurred is not for infilling in yielding area. The expenditure has been incurred for maintenance of immature rubber plants in replanted areas and such expenditure could not be allowed as deduction going by the dictum laid down by the Hon'ble Kerala High Court in the case of Rehabilitation Plantations Ltd. (supra). In view of the judgment of the Hon' .....

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