https://www.taxtmi.com/caselaws?id=18119 For tea income, the statutory percentage split applies to income and not to expenditure, so the Revenue cannot insist on a fixed apportionment of expenses or confine deductions only to separately proved agricultural outlay. Genuine expenses disallowed under the Income-tax Act may still be deductible under the Assam Agricultural Income-tax Act if they were incurred wholly and exclusively for plantation, manufacture and sale of tea and relate to earning agricultural income. Exact mathematical segregation is not required where the nature of the operations makes precise separation impracticable. en-us Sat, 07 Sep 1996 00:00:00 +0530 Sat, 26 Sep 2009 18:20:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18119 For tea income, the statutory percentage split applies to income and not to expenditure, so the Revenue cannot insist on a fixed apportionment of expenses or confine deductions only to separately proved agricultural outlay. Genuine expenses disallowed under the Income-tax Act may still be deductible under the Assam Agricultural Income-tax Act if they were incurred wholly and exclusively for plantation, manufacture and sale of tea and relate to earning agricultural income. Exact mathematical segregation is not required where the nature of the operations makes precise separation impracticable. Case-Laws Income Tax Sat, 07 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18119