https://www.taxtmi.com/caselaws?id=468032 Replantation allowance under the Kerala Agricultural Income Tax Rules was confined to actual expenditure incurred in the previous year, and in the case of rubber, to 2.5% of agricultural income. The assessee had already claimed the corresponding allowance under the Income-tax Rules while computing income from manufacture of rubber. The same expenditure could not be deducted again under the agricultural income tax regime, because the statutory scheme did not authorise duplication of the allowance across two tax computations. Accordingly, the claim for replantation allowance under the Kerala Agricultural Income Tax Act and Rules was not sustainable and was disallowed. en-us Thu, 27 Jul 2017 00:00:00 +0530 Tue, 14 Apr 2026 11:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468032 Replantation allowance under the Kerala Agricultural Income Tax Rules was confined to actual expenditure incurred in the previous year, and in the case of rubber, to 2.5% of agricultural income. The assessee had already claimed the corresponding allowance under the Income-tax Rules while computing income from manufacture of rubber. The same expenditure could not be deducted again under the agricultural income tax regime, because the statutory scheme did not authorise duplication of the allowance across two tax computations. Accordingly, the claim for replantation allowance under the Kerala Agricultural Income Tax Act and Rules was not sustainable and was disallowed. Case-Laws Income Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468032