1978 (12) TMI 4

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....PALAN NAMBIYAR C.J.-The question raised in these references relates to the deductibility of certain items of expenditure claimed by the assessee as deduction under section 5(j) of the Kerala Agricultural Income-tax Act, 1950. That section reads: " 5. Computation of agricultural income.-The agricultural income of a person shall be computed after making the following deductions, namely:-... (j) a....