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TMI Blog1965 (7) TMI 8X X X X Extracts X X X X X X X X Extracts X X X X ..... the Agricultural Income-tax Appellate Tribunal, Trivandrum. The assessee concerned has been assessed to agricultural income-tax for the year 1957-58. The corresponding accounting period of 12 months ended on May 31, 1957. By a composite order of reference relating to the three assessment years 1957-58, 1958-59 and 1959-60, three questions have been referred to us. We are concerned in this appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t compensation was paid because some part of the land from which agricultural income was derived was either acquired or sold by the assessee. The authorities have allowed a sum of Rs. 3,150 out of the total of Rs. 9,216-14-0 claimed. It is the balance which has been disallowed that is the subject matter of question No. (1) formulated above. It is not clear whether this sum represents the amount pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsation provided by the section. If that be so, it would not be correct to say that this amount paid should be an item of deduction in computing the agricultural income of the assessee. We therefore answer question No. (1) formulated above by saying that this is not an allowable deduction. The sum of Rs. 6,055, we think, stands on an entirely different footing. It is admitted that the assessee wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... followed. We think the same principle must apply in deciding the question here. Applying that principle we hold that this item represents an allowable deduction. We accordingly allow this deduction and answer the second question formulated above in the negative, that is, in favour of the assessee and against the department. This income-tax referred case is ordered on the above terms. There will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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