https://www.taxtmi.com/caselaws?id=12745 Legal expenses incurred in contesting compensation for compulsory deprivation of agricultural land were not deductible in the assessee's Income-tax Act computation because the expenditure related to agricultural income, which was not chargeable under the central enactment and could, if at all, be claimed only under the State law governing agricultural income. The amount of additional levy sugar price kept in deposit under a court order pending litigation did not crystallise into income for the relevant assessment year, as the assessee's right to retain it remained unresolved; it was therefore not taxable as income for that year. en-us Wed, 05 Sep 2001 00:00:00 +0530 Thu, 21 May 2009 17:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12745 Legal expenses incurred in contesting compensation for compulsory deprivation of agricultural land were not deductible in the assessee's Income-tax Act computation because the expenditure related to agricultural income, which was not chargeable under the central enactment and could, if at all, be claimed only under the State law governing agricultural income. The amount of additional levy sugar price kept in deposit under a court order pending litigation did not crystallise into income for the relevant assessment year, as the assessee's right to retain it remained unresolved; it was therefore not taxable as income for that year. Case-Laws Income Tax Wed, 05 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12745