https://www.taxtmi.com/caselaws?id=25422 Expenses incurred in filing appeals, revisions, reference applications and similar proceedings challenging an assessment under the Agricultural Income-tax Act were held to be deductible in computing agricultural income under section 5. The Kerala High Court followed its earlier binding decision that litigation costs spent in contesting the assessment fall within the statutory deductions permitted for agricultural income. The deduction claim was therefore accepted, and the issue was answered in favour of the assessee and against the Revenue. en-us Fri, 14 Dec 1979 00:00:00 +0530 Thu, 28 Jan 2010 15:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25422 Expenses incurred in filing appeals, revisions, reference applications and similar proceedings challenging an assessment under the Agricultural Income-tax Act were held to be deductible in computing agricultural income under section 5. The Kerala High Court followed its earlier binding decision that litigation costs spent in contesting the assessment fall within the statutory deductions permitted for agricultural income. The deduction claim was therefore accepted, and the issue was answered in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 14 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25422