Kerala H.C : 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 ?
High Court Of Kerala Commissioner Of Agricultural Income Tax vs. Emerald Valley Estates Ltd. Section 37(1) Asst. Year 1972-73, 1973-74, […]