SooperKanoon Citation | sooperkanoon.com/719200 |
Subject | Direct Taxation |
Court | Kerala High Court |
Decided On | Dec-14-1979 |
Case Number | Income-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) |
Acts | Kerala Agricultural Income Tax Act, 1950 - Sections 5 |
Appellant | Commissioner of Agricultural Income-tax |
Respondent | Emerald Valley Estates Limited |
Appellant Advocate | Government Pleader |
Respondent Advocate | P.V.V. Subramaniam, Adv. |
Cases Referred | (Agrl.) v. Malayalam Plantations Ltd. |
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.