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            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.

            <h1>Deduction for replacement planting of rubber: replanting costs allowed but subsidies from the Rubber Board are excluded.</h1> Deduction is allowed for the cost of replanting rubber plants as replacements for plants that have died or become permanently useless in an area already planted, provided the area has not previously been abandoned. No deduction is allowed for the amount of any subsidy received from or through the Rubber Board.

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