https://www.taxtmi.com/caselaws?id=175483 The deduction for "revenue" under the Bihar Agricultural Income-tax Act was confined to land revenue payable in respect of the land itself, not the wider category of revenues referred to in the Government of India Act. Agricultural income-tax paid in the previous year was also not deductible in computing current assessable agricultural income, because a tax on income is not an expenditure incurred to earn that income and cannot be treated as an allowable outgoing before profits are ascertained. On both issues, the claimed deduction was rejected and the reference was answered against the assessees. en-us Wed, 15 Jan 1947 00:00:00 +0530 Mon, 23 Nov 2015 18:24:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175483 The deduction for "revenue" under the Bihar Agricultural Income-tax Act was confined to land revenue payable in respect of the land itself, not the wider category of revenues referred to in the Government of India Act. Agricultural income-tax paid in the previous year was also not deductible in computing current assessable agricultural income, because a tax on income is not an expenditure incurred to earn that income and cannot be treated as an allowable outgoing before profits are ascertained. On both issues, the claimed deduction was rejected and the reference was answered against the assessees. Case-Laws Income Tax Wed, 15 Jan 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175483