https://www.taxtmi.com/caselaws?id=28097 Where an estate's agricultural income is assessed for the full crop year in the hands of successor legal representatives, expenditure incurred by the deceased before the successor firm was constituted remains deductible if it was part of earning that year's income. The fact that the expense was incurred before the firm came into existence does not by itself defeat deductibility when the estate, with its assets and liabilities, devolves on the successors and no part of that income was taxed in the deceased's hands. The revisional disallowance was therefore found erroneous, and the deduction was restored. en-us Thu, 01 Mar 1984 00:00:00 +0530 Fri, 19 Feb 2010 10:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28097 Where an estate's agricultural income is assessed for the full crop year in the hands of successor legal representatives, expenditure incurred by the deceased before the successor firm was constituted remains deductible if it was part of earning that year's income. The fact that the expense was incurred before the firm came into existence does not by itself defeat deductibility when the estate, with its assets and liabilities, devolves on the successors and no part of that income was taxed in the deceased's hands. The revisional disallowance was therefore found erroneous, and the deduction was restored. Case-Laws Income Tax Thu, 01 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28097