High Court Of Kerala
Commissioner Of Agricultural Income Tax vs. Emerald Valley Estates Ltd.
Section 37(1)
Asst. Year 1972-73, 1973-74, 1974-75
V.P. Gopalan Nambiyar, C.J. & G. Balagangadharan Nair, J.
IT Ref. Nos. 63, 64 & 65 of 1978
14th December, 1979
Counsel Appeared
Government Pleader, for the Revenue : P.V.V. Subramaniam, for the Assessee
V. P. GOPALAN NAMBIYAR, C.J.:
These references are at the instance of the Revenue and relate to the asst. yrs. 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 Agrl. IT Act, are allowable deductions in computing the agricultural income under s. 5 of the Agrl. IT 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.) vs. Malayalam Plantations Ltd. (1979) 8 CTR (Ker)348: (1978) 115 ITR 624 (Ker.) 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.
[Citation : 169 ITR 392]
