1969 (12) TMI 37

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..... The Tribunal was asked not to allow an expenditure amounting to Rs. 1,005 which, admittedly, was incurred by the assessee for supplying vacancies in the re-planted area. What apparently was contended for was, that in a re-planted area, if plants dry up and in the place of such dried up plants fresh plants are supplanted and expenditure is incurred for the purpose, whether it would be an expense ....

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....nificance in agricultural operation. Further, the first proviso to section 5(g) throws light on this, because the expenditure is related to the acreage in which re-planting is effected. If, therefore, the legislature contemplated an exemption from agricultural income-tax regarding a portion of such re-planting expenditure, with reference to the acreage of operation, then it necessarily follows tha....