https://www.taxtmi.com/caselaws?id=13752 Under the Assam Agricultural Income-tax Act, tea income is treated as agricultural income only to the extent recognised under the income-tax framework, and the State assessment may still consider deductions for genuine expenditure linked to plantation, manufacture and sale of tea. The statutory scheme, read with section 8(2)(vii) and rule 5, permits deduction of expenditure not already allowed in the central income-tax assessment. Applying the plain language of the provisions and the rule against redundancy, amounts disallowed under the central assessment could nevertheless be examined and allowed by the State agricultural income-tax authorities where they were properly referable to tea operations. en-us Wed, 02 May 2007 00:00:00 +0530 Thu, 02 Jul 2009 11:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13752 Under the Assam Agricultural Income-tax Act, tea income is treated as agricultural income only to the extent recognised under the income-tax framework, and the State assessment may still consider deductions for genuine expenditure linked to plantation, manufacture and sale of tea. The statutory scheme, read with section 8(2)(vii) and rule 5, permits deduction of expenditure not already allowed in the central income-tax assessment. Applying the plain language of the provisions and the rule against redundancy, amounts disallowed under the central assessment could nevertheless be examined and allowed by the State agricultural income-tax authorities where they were properly referable to tea operations. Case-Laws Income Tax Wed, 02 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13752