Court : Kerala
Decided on : Sep-29-1980
Reported in : AIR1981Ker1
Chandrasekhara Menon, J.1. These appeals have come before us on three separate orders of references by a Division Bench of this Court passed on the same date/- 30-10-1979. Reference Order in M. F. A. Nos. 209, 211, 212, 233 and 234 of 1979, reads as follows :--'In these appeals by the State one of the main questions we are called upon to decide is that covered by the decision of a Full Bench of this Court in State of Kerala v. Amalgamated Malabar Estates (P) Ltd., I.L.R. (1979) 2 Ker 525 : (AIR 1980 Ker 137). Whether eucalyptus plantation falls outside the purview of the term 'private forest' as defined in the Kerala Private Forests (Vesting and Assignment) Act 26 of 1971 is the question that so arises. Relying on the Full Bench decision the learned Additional Advocate General contends for the position that the orders of the Forest Tribunal have to be reversed. But counsel Sri P. K. Kurien appearing for the respondents in these cases canvasses the correctness of the decision of the Ful...
Tag this Judgment!Court : Kerala
Decided on : Jan-23-1980
Reported in : [1981]131ITR154(Ker)
Balakrishna Eradi, C.J.1. In these four reference cases, the following common question of law has been referred to this court by the Kerala Agricultural Income-tax Appellate Tribunal (hereinafter called ' the Tribunal '), Additional Bench, Kozhikode, under Section 60 of the Kerala Agrl. I.T. Act (for short, ' the Act') as arising out of the consolidated order passed by the Tribunal in four appeals filed before it by the same assessee (respondent herein):' Whether, on the facts and in the circumstances of the case, the legal expenses incurred for defending the title to the properties of the appellant-company are allowable deductions in computing the agricultural income under the Agricultural Income-tax Act '2. The assessment years concerned are 1968-69, 1969-70, 1970-71 and 1971-72. The respondent, M/s. Bombay Burmah Trading Corporation Ltd., is an assessee on the file of the IAC of Agrl. I.T. (Special), Calicut. While computing the income of the assessee for the aforementioned four ass...
Tag this Judgment!