1969 (12) TMI 37

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..... e. The Tribunal was asked not to allow an expenditure amounting to Rs. 1,005 which, admittedly, was incurred by the assessee for supplying vacancies in the re-planted area. What apparently was contended for was, that in a re-planted area, if plants dry up and in the place of such dried up plants fresh plants are supplanted and expenditure is incurred for the purpose, whether it would be an expense .....

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..... gnificance in agricultural operation. Further, the first proviso to section 5(g) throws light on this, because the expenditure is related to the acreage in which re-planting is effected. If, therefore, the legislature contemplated an exemption from agricultural income-tax regarding a portion of such re-planting expenditure, with reference to the acreage of operation, then it necessarily follows th .....

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..... which involves in consequence the filling up of the vacancies created by such plants, an expenditure laid out or expended therefor would necessarily be an expenditure incurred wholly and exclusively for the purpose of the land. It is in this view that the expenses incurred for filling up the vacancies in a re-planted area is to be considered as an expenditure incurred in the previous year and lai .....

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