https://www.taxtmi.com/caselaws?id=40248 Explanation 2 to Section 5 of the Agricultural Income-tax Act applies to the entire computation provision and is not confined to clause (j), because a general explanation placed at the end of a section governs the section as a whole unless the statute clearly limits it. On that construction, expenditure attributable to immature oil palm plantations from which no agricultural income had arisen could not be deducted. Rent and interest relatable to the immature plantation therefore fell within the statutory prohibition and were not admissible in computing agricultural income. en-us Wed, 29 Nov 2000 00:00:00 +0530 Mon, 26 Apr 2010 13:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40248 Explanation 2 to Section 5 of the Agricultural Income-tax Act applies to the entire computation provision and is not confined to clause (j), because a general explanation placed at the end of a section governs the section as a whole unless the statute clearly limits it. On that construction, expenditure attributable to immature oil palm plantations from which no agricultural income had arisen could not be deducted. Rent and interest relatable to the immature plantation therefore fell within the statutory prohibition and were not admissible in computing agricultural income. Case-Laws Income Tax Wed, 29 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40248