Dismissing the appeal of the assessee the Court held that Agricultural income is excluded from the scope of s. 10(1) of Cent Act.  Agricultural income does not form part of computation under Section 14 of the IT Act.   Tribunal was justified is holding that agricultural income being exempt from taxation under the Central IT Act, the agricultural income tax paid by the assessee under Kerala Agricultural income Tax  Act cannot be allowed as a deduction under the  Income tax Act.  (AY. 2007-08 to 2010-11, 2012-13)