9911796707
TMI Blog1992 (8) TMI 12X X X X Extracts X X X X X X X X Extracts X X X X ..... ve tax revision under the provisions of the Tamil Nadu Agricultural Income-tax Act, 1955. The Tribunal partly allowed the claims made before it by the assessee and not satisfied with the extent of relief granted by the Tribunal, the present revision has been filed. In the revision before us, the petitioner has challenged the disallowance of the deduction claimed on the following categories of inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, we see no infirmity in the reasoning of the authorities below or the Tribunal. Even before us, no material has been pointed out to come to a conclusion that the entire expenses could be said to have been incurred for the maintenance of the car for its use connected with agriculture or activities connected with the land. Consequently, we are unable to accept the plea in this regard for further d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken the view that merely because the medical centre also caters to the needs of others and not exclusively to agricultural workers of the estate, the claim cannot be rejected totally, unless it is proved that the agricultural workers belonging to the estate are not availing of the facilities in the medical centre. On that view, 50 per cent. of the amount claimed as deduction was allowed and we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a revenue receipt and, consequently, could not be subjected to tax. This decision has also been followed by us in subsequent cases. In the light of the above, the claim under this head to the tune of Rs. 59,928 will stand allowed in the light of the ratio of the Division Bench judgment mentioned supra. For all the reasons stated above, the tax revision shall stand allowed in respect of the cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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