Assessee's Land Reclamation and Afforestation Costs Approved; Obligated to Restore Leased Land Post-Excavation.

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....Expenditure incurred under the head land reclamation and afforestation - As soon as the assessee has dug the pits, he is duty bound under the contract to fill those pits before restoring the leased land to the farmers in its original shape. - claim of expenditure allowed - AT....