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[Cites 0, Cited by 2] [Section 4(2)] [Section 4] [Entire Act]

State of Kerala - Subsection

Section 4(2)(ii) in The Kerala Agricultural Income Tax Act, 1991

(ii)where an allowance or deduction has been made in the assessment for any year in respect of loss, expenditure or liability incurred by the assessee; and where the assessee has obtained either in cash or in any other manner any amount In respect of such loss, expenditure or some benefit in respect of such liability during the previous year the amount obtained by him or the value of benefit accrued to him;