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

SooperKanoon Citationsooperkanoon.com/719200
SubjectDirect Taxation
CourtKerala High Court
Decided OnDec-14-1979
Case NumberIncome-tax Reference Nos. 63, 64 and 65 of 1978
Judge V.P. Gopalan Nambiyar, C.J. and; G. Balagangadharan Nair, J.
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:
- 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.
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.