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2002 (6) TMI 23 - MADRAS HIGH COURTAgricultural Income-Tax (Tamil Nadu), Capital Or Revenue Expenditure, Deduction - It is not clear as to how much is the expenditure in the relevant year for maintaining the immature rubber trees and how much the expenditure for replantation. We would, therefore, choose to remand the matter back. The Tribunal will decide the expenditure which is claimed on the maintenance of immature rubber trees and would hold it as a deductible expenditure. If necessary, the Tribunal may remand the case back for deciding the extent of the allowable expenditure. - The revisions are, therefore, partly allowed
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