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of <h1>High Court Upholds Deduction for Tree Lopping Expense, Petition Dismissed</h1> 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 ... Expenditure related to lopping of excess growth of the shade trees in the plantation - deduction - allowability 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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