https://www.taxtmi.com/caselaws?id=214258 Rule 7A(2) allows deduction only for the cost of replacing rubber plants that have died or become permanently useless in an already planted yielding area. Expenditure on replantation of an entire rubber plantation after cutting and removing old trees is capital in nature and falls outside that limited allowance. The claim therefore was not allowable, and the lower authorities were correct to reject it. The computation was also required to remain consistent with the State agricultural income-tax scheme, which did not permit replantation expenditure except within a restricted allowance. en-us Tue, 21 Feb 2012 00:00:00 +0530 Mon, 25 Jun 2012 09:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214258 Rule 7A(2) allows deduction only for the cost of replacing rubber plants that have died or become permanently useless in an already planted yielding area. Expenditure on replantation of an entire rubber plantation after cutting and removing old trees is capital in nature and falls outside that limited allowance. The claim therefore was not allowable, and the lower authorities were correct to reject it. The computation was also required to remain consistent with the State agricultural income-tax scheme, which did not permit replantation expenditure except within a restricted allowance. Case-Laws Income Tax Tue, 21 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214258