1982 (11) TMI 38

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....sions)<br>Dated:- 30-11-1982<br>- - -<br>Income Tax<br>Judge(s)&nbsp; : SABYASACHI MUKHERJEE., SUHAS CHANDRA SEN&nbsp; JUDGMENT SABYASACHI MUKHARJI J.-In view of the facts found by the Tribunal,....

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..... 48,435 incurred on such plantation could not have been allowed as revenue expenditure. The Tribunal has, however, directed that the development allowance in respect of the replacement of tea bushes ....