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Commissioner of Agricultural Income-tax Vs. Emerald Valley Estates Limited - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtKerala High Court
Decided On
Case NumberIncome-tax Reference Nos. 63, 64 and 65 of 1978
Judge
Reported in[1988]169ITR392(Ker)
ActsKerala Agricultural Income Tax Act, 1950 - Sections 5
AppellantCommissioner of Agricultural Income-tax
RespondentEmerald Valley Estates Limited
Appellant AdvocateGovernment Pleader
Respondent Advocate P.V.V. Subramaniam, Adv.
Cases Referred(Agrl.) v. Malayalam Plantations Ltd.
Excerpt:
- .....the instance of the revenue and relate to the assessment years 1972-73, 1973-74 and 1974-75. the question referred in these references is the same, viz. :'whether, on the facts and in the circumstances of the case, the expenses incurred in filing appeal, revision, reference application, etc. (claimed an legal charges) against assessment under the agricultural income-tax act, are allowable deductions in computing the agricultural income under section 5 of the agricultural income-tax act ?'2. the question so referred is covered directly in favour of the assessee and against the revenue by a recent decision of this court in cit (agrl.) v. malayalam plantations ltd. [1978] ]15 itr 624. following the said judgment, we answer the question referred in the affirmative, that is, in favour of.....
Judgment:

V.P. Gopalan Nambiyar, C.J.

1. These references are at the instance of the Revenue and relate to the assessment years 1972-73, 1973-74 and 1974-75. The question referred in these references is the same, viz. :

'Whether, on the facts and in the circumstances of the case, the expenses incurred in filing appeal, revision, reference application, etc. (claimed an legal charges) against assessment under the Agricultural Income-tax Act, are allowable deductions in computing the agricultural income under Section 5 of the Agricultural Income-tax Act ?'

2. The question so referred is covered directly in favour of the assessee and against the Revenue by a recent decision of this court in CIT (Agrl.) v. Malayalam Plantations Ltd. [1978] ]15 ITR 624. Following the said judgment, we answer the question referred in the affirmative, that is, in favour of the assessee and against the Revenue. No order as to costs.


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