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        Income Tax

        1967 (12) TMI 24 - HC - Income Tax

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        High Court Upholds Deduction for Tree Lopping Expense, Petition Dismissed The High Court of Madras upheld the Tribunal's decision to allow a deduction of Rs. 8,346 for expenditure on lopping excess growth of shade trees in a ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                High Court Upholds Deduction for Tree Lopping Expense, Petition Dismissed

                                The High Court of Madras upheld the Tribunal's decision to allow a deduction of Rs. 8,346 for expenditure on lopping excess growth of shade trees in a plantation, deeming it necessary for maximizing benefits. The court dismissed the petition.


                                The High Court of Madras upheld the Tribunal's decision to allow a deduction of Rs. 8,346 for expenditure on lopping excess growth of shade trees in a plantation. The expenditure was deemed necessary for maintaining shade trees to maximize benefits. The court dismissed the petition. (Case citation: 1967 (12) TMI 24 - MADRAS High Court)
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