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2018 (9) TMI 2097 - AT - Income TaxDisallowing the cost of planting and maintenance of immature rubber plants - HELD THAT:- 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. [2012 (6) TMI 570 - KERALA HIGH COURT]. In view of the judgment of the Hon’ble Kerala High Court (supra), we hold that the order of the CIT(A) is correct and in accordance with law and no interference is called for. Appeal filed by the assessee is dismissed.
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