https://www.taxtmi.com/caselaws?id=17768 Cess paid under the Assam Taxation (on Specified Land) Act, 1990 was treated as a tax deductible from the agricultural income component of tea income under section 8(2)(e) of the Assam Agricultural Income-tax Act, 1939. The Court held that, where tea income is split into business income and agricultural income, the levy paid on green leaves qualifies as a deductible tax or rate on the crop from which the agricultural income is derived. Refusal to allow deduction from the 60 per cent agricultural component was unsustainable, and the tax clearance certificate had to be issued after computing tax on the reduced amount. en-us Thu, 27 Mar 1997 00:00:00 +0530 Thu, 24 Sep 2009 16:31:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17768 Cess paid under the Assam Taxation (on Specified Land) Act, 1990 was treated as a tax deductible from the agricultural income component of tea income under section 8(2)(e) of the Assam Agricultural Income-tax Act, 1939. The Court held that, where tea income is split into business income and agricultural income, the levy paid on green leaves qualifies as a deductible tax or rate on the crop from which the agricultural income is derived. Refusal to allow deduction from the 60 per cent agricultural component was unsustainable, and the tax clearance certificate had to be issued after computing tax on the reduced amount. Case-Laws Income Tax Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17768