https://www.taxtmi.com/caselaws?id=15542 Reassessment under section 35 of the Agricultural Income-tax Act is permissible where income has escaped assessment or been underassessed, even if the original assessment was earlier appealed, so long as the matter reopened was not already concluded in that appeal. Subsidy received from the Rubber Board under the Replanting Subsidy Scheme is treated as capital in nature and does not form taxable agricultural income. Where a medical centre is used partly for estate workers and partly for outsiders, and exact user data is unavailable, expenditure and depreciation may be reasonably apportioned rather than fully disallowed. en-us Fri, 14 Nov 1997 00:00:00 +0530 Tue, 25 Aug 2009 18:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15542 Reassessment under section 35 of the Agricultural Income-tax Act is permissible where income has escaped assessment or been underassessed, even if the original assessment was earlier appealed, so long as the matter reopened was not already concluded in that appeal. Subsidy received from the Rubber Board under the Replanting Subsidy Scheme is treated as capital in nature and does not form taxable agricultural income. Where a medical centre is used partly for estate workers and partly for outsiders, and exact user data is unavailable, expenditure and depreciation may be reasonably apportioned rather than fully disallowed. Case-Laws Income Tax Fri, 14 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15542