https://www.taxtmi.com/caselaws?id=29455 Under the Agricultural Income-tax Act, 1950, the Appellate Assistant Commissioner occupies a position subordinate to the Commissioner for revision purposes, despite no express deeming provision. Revision under section 34 may therefore be invoked in an assessee's favour against the appellate authority's order. Wealth-tax paid on agricultural land is not barred from deduction under section 5(j), but deductibility depends on proof that it was incurred wholly and exclusively to derive agricultural income. Orders refusing revision were quashed, the revision matters were restored for fresh determination, and the assessing authority was left to examine the factual basis for the deduction. en-us Thu, 29 Oct 1981 00:00:00 +0530 Sat, 13 Mar 2010 10:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29455 Under the Agricultural Income-tax Act, 1950, the Appellate Assistant Commissioner occupies a position subordinate to the Commissioner for revision purposes, despite no express deeming provision. Revision under section 34 may therefore be invoked in an assessee's favour against the appellate authority's order. Wealth-tax paid on agricultural land is not barred from deduction under section 5(j), but deductibility depends on proof that it was incurred wholly and exclusively to derive agricultural income. Orders refusing revision were quashed, the revision matters were restored for fresh determination, and the assessing authority was left to examine the factual basis for the deduction. Case-Laws Income Tax Thu, 29 Oct 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29455