“………… The Supreme Court in Commr. of Agrl. IT vs. The Plantation Corporation of Kerala Ltd. (2000) 164 CTR (SC) 502 : AIR 2000 SC 3714 was concerned with whether the "Explanation" at the bottom of s. 5 of the Agrl. IT Act applied to the entire section or to only one of the clauses thereof. It was held that an Explanation below a particular clause/sub-section is intended to be an Explanation to that specific or particular clause/sub-section but when at the bottom of the section, is generally meant to explain the entire section……………”Quoted in Bagri Foundation 344 ITR 0193 (Delhi High Court)