2017 (7) TMI 1487

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....3 - -<br>Income Tax<br>Honourable Mr. Justice Antony Dominic And Honourable Mr. Justice A. Muhamed Mustaque For the Petitioner : Sri. Joseph Kodianthara (Senior Advocate), Advs. Sri. V. Abraham Markos,&nbsp; Sri. Binu Mathew,&nbsp; Sri. Tom Thomas (Kakkuzhiyil),&nbsp; Sri. Abraham Joseph Markos. For the Respondent : Sri. Muhammed Rafiq, Senior Government Pleader. JUDGMENT ANTONY DOMINI....

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....ules, 1991. On this issue, we heard the learned counsel for the assessee and the learned Government Pleader appearing for the respondent. 4. Section 5 of the Kerala Agricultural Income Tax Act, 1991 provides for computation of agricultural income which inter alia provides for deductions and one of the deductions permissible is replantation allowance, subject to such limits, conditions or restri....