https://www.taxtmi.com/caselaws?id=49552 The Supreme Court upheld the High Court's decision that expenses for maintaining immature rubber trees are deductible under section 5(e) of the Madras Plantations Agricultural Income-tax Act. The appeal related to an estate in South Malabar district with rubber plantations for the year 1955-56. The Court found the Madras Act provisions favorable to the respondent compared to the Travancore-Cochin Act. Judges J. L. Kapur, M. Hidayatullah, and J. C. Shah delivered the judgment, dismissing the appeal with costs. en-us Thu, 15 Dec 1960 00:00:00 +0530 Mon, 16 Aug 2010 11:54:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49552 The Supreme Court upheld the High Court's decision that expenses for maintaining immature rubber trees are deductible under section 5(e) of the Madras Plantations Agricultural Income-tax Act. The appeal related to an estate in South Malabar district with rubber plantations for the year 1955-56. The Court found the Madras Act provisions favorable to the respondent compared to the Travancore-Cochin Act. Judges J. L. Kapur, M. Hidayatullah, and J. C. Shah delivered the judgment, dismissing the appeal with costs. Case-Laws Income Tax Thu, 15 Dec 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49552