The Commissioner Of Agricultural Income-tax. Kerala VS. The Plantation Corporation Of Kerala Ltd., Kottayam

Supreme Court of India

Reporting JudgeS.P.Bharucha, Doraswamy

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The Commissioner Of Agricultural Income-tax. Kerala VS. The Plantation Corporation Of Kerala Ltd., Kottayam

CASE NO.: Appeal (civil) 2243-2249 1993

PETITIONER: THE COMMISSIONER OF AGRICULTURAL INCOME-TAX. KERALA Vs.

RESPONDENT: THE PLANTATION CORPORATION OF KERALA LTD., KOTTAYAM

DATE OF JUDGMENT: 29/11/2000

BENCH: S.P.Bharucha, Doraswamy, Ruma Pal

JUDGMENT: Raju, J.

The correctness of a decision of the Full Bench of the Kerala High Court construing Explanation 2 to Section 5 of the Agricultural Income-Tax Act, 1950, inserted by Kerala Act 9 of 1961, to be confined in its application only to Clause (j) of Section 5 and not to Section 5 as a whole is put in issue in these appeals. Section 5 of the Agricultural Income-Tax Act reads as follows: 5.

Computation of agricultural income. - The agricultural income ...

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