TMI Blog1994 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... revision relates to claim for deduction of the amount paid towards professional tax. The assessee has paid a sum of Rs. 125 towards professional tax and claimed deduction under the agricultural income-tax assessment proceedings. The authorities below held that there is no nexus between the payment of agricultural tax and the agricultural activities. Therefore, they disallowed the same. Aggrieved, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were entirely used for agricultural purposes. On appeal, the Appellate Assistant Commissioner (Agricultural Income-tax) Grade-I, Nagercoil, upheld the disallowance. On further appeal, the Tribunal also confirmed the order passed by the Appellate Assistant Commissioner of Agricultural Income-tax, Grade-I, Nagercoil. Aggrieved, the assessee is in revision before this court. Inasmuch as the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the order passed by the Agricultural Income-tax Officer. However, before the Appellate Tribunal, the assessee contended that out of the said sum of Rs. 67,841, Rs. 36,898 represented replanting expenses, while Rs. 30,943 relates to upkeep and maintenance. The Appellate Tribunal pointed out that both these expenses were claimed under one head, viz., "replanting expenses". The Tribunal also d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther before the Agricultural Income-tax Officer, Nagercoil, or before the Appellate Assistant Commissioner any amount under the head "Upkeep and maintenance of the crops" and in the absence of any documentary evidence on the side of the assessee to establish that the expenses were incurred for the purpose of maintenance and upkeep of the crops by the assessee, we consider that it is not proper for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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