STATE OF TAMIL NADU Vs. SIMPSON C H

JUDGEMENT

(1.) HEARD. A sum of Rs. 700 was claimed as legal expenses The respondent assessee had to suffer to ordeal of a protracted proceeding until finally the claim that the said sum should be exempted from the agricultural income-tax has been upheld by the Agricultural Income-tax Appellate Tribunal. The State, however, has not left the matter at that. It has come to this court.

(2.) THE Revenue's case has been noticed by the Tribunal in these words : Jayanarayan Singh Deo file return for the assessment year 1982-83 also.