1992 (8) TMI 12

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.... assessee is the petitioner in the above tax revision under the provisions of the Tamil Nadu Agricultural Income-tax Act, 1955. The Tribunal partly allowed the claims made before it by the assessee and not satisfied with the extent of relief granted by the Tribunal, the present revision has been filed. In the revision before us, the petitioner has challenged the disallowance of the deduction cl....

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....for purposes connected with the lands of the estate, we see no infirmity in the reasoning of the authorities below or the Tribunal. Even before us, no material has been pointed out to come to a conclusion that the entire expenses could be said to have been incurred for the maintenance of the car for its use connected with agriculture or activities connected with the land. Consequently, we are unab....

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....Bench, to which one of us (Raju J.) was a party, has taken the view that merely because the medical centre also caters to the needs of others and not exclusively to agricultural workers of the estate, the claim cannot be rejected totally, unless it is proved that the agricultural workers belonging to the estate are not availing of the facilities in the medical centre. On that view, 50 per cent. of....

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....nt Replanting Subsidy Scheme could not be considered as a revenue receipt and, consequently, could not be subjected to tax. This decision has also been followed by us in subsequent cases. In the light of the above, the claim under this head to the tune of Rs. 59,928 will stand allowed in the light of the ratio of the Division Bench judgment mentioned supra. For all the reasons stated above, ....