https://www.taxtmi.com/caselaws?id=191056 Section 7 of the Bihar Agricultural Income-tax Act was construed as prescribing an exhaustive list of deductions from gross agricultural income. Because the statute set out allowable deductions in specific terms, expenditure falling outside those categories could not be implied merely on the ground that it was incidental to earning the income. Printing and stationery charges were therefore not deductible, and the claim was rejected. en-us Wed, 21 Aug 1963 00:00:00 +0530 Sat, 18 Mar 2017 16:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191056 Section 7 of the Bihar Agricultural Income-tax Act was construed as prescribing an exhaustive list of deductions from gross agricultural income. Because the statute set out allowable deductions in specific terms, expenditure falling outside those categories could not be implied merely on the ground that it was incidental to earning the income. Printing and stationery charges were therefore not deductible, and the claim was rejected. Case-Laws Income Tax Wed, 21 Aug 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191056