https://www.taxtmi.com/caselaws?id=18685 Gratuity paid to employees engaged in agricultural operations was treated as deductible under section 5(e) of the Tamil Nadu Agricultural Income-tax Act, 1955 because it was an expenditure wholly and exclusively laid out for the purpose of the land. The provision was construed broadly: the phrase "for the purpose of the land" extends beyond expenditure incurred only to earn agricultural income and includes expenses reasonably connected with the holding, use, and maintenance of land for agriculture. On that construction, statutory gratuity payable to agricultural workers fell within the deduction and the claim was upheld. en-us Thu, 22 Jun 1995 00:00:00 +0530 Sat, 31 Oct 2009 13:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18685 Gratuity paid to employees engaged in agricultural operations was treated as deductible under section 5(e) of the Tamil Nadu Agricultural Income-tax Act, 1955 because it was an expenditure wholly and exclusively laid out for the purpose of the land. The provision was construed broadly: the phrase "for the purpose of the land" extends beyond expenditure incurred only to earn agricultural income and includes expenses reasonably connected with the holding, use, and maintenance of land for agriculture. On that construction, statutory gratuity payable to agricultural workers fell within the deduction and the claim was upheld. Case-Laws Income Tax Thu, 22 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18685