https://www.taxtmi.com/caselaws?id=16087 For replanting allowance under section 5(g) of the Tamil Nadu Agricultural Income-tax Act, "acreage" refers to the total planted area of the relevant crop, not merely the portion already yielding income, so the ceiling on expenditure is computed on the whole plantation area. The allowance scheme also permits carry forward only of an unutilised balance arising from actual qualifying expenditure incurred in the relevant year; no notional carry forward can be created for an earlier year in which no replanting expenditure was incurred. The interpretation favoured the assessee on acreage, but rejected the claim to a fictional carry forward. en-us Thu, 14 Aug 1997 00:00:00 +0530 Tue, 01 Sep 2009 10:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16087 For replanting allowance under section 5(g) of the Tamil Nadu Agricultural Income-tax Act, "acreage" refers to the total planted area of the relevant crop, not merely the portion already yielding income, so the ceiling on expenditure is computed on the whole plantation area. The allowance scheme also permits carry forward only of an unutilised balance arising from actual qualifying expenditure incurred in the relevant year; no notional carry forward can be created for an earlier year in which no replanting expenditure was incurred. The interpretation favoured the assessee on acreage, but rejected the claim to a fictional carry forward. Case-Laws Income Tax Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16087