Supreme Court · 1986 INSC 130 · Decided 15 July 1986
Commissioner of Agricultural Income-Tax, Trivandrum v. Kerala Estate Mooriad Chalapuram
- Court
- Supreme Court of India
- Citation
- 1986 INSC 130 · [1986] 3 S.C.R. 161
- Case number
- CIVIL APPEAL No. 1396/1974
- Decided
- 15 July 1986
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 4, 5, 41
Headnote
OF AGRICULTURAL INCOME-TAX, TRIVANDRUM v. KERALA ESTATE MOORIAD CHALAPURAM JULY !5, 1986 [R.S. PATHAK AND SABYASACHI MUKHARJI, JJ.) Kera/a Agricultural Income Tax Act, 1950, ss. 4 and 5-Agri­ cultura/ Income-Deductions allowed under s. 5-Whether subsequent remission thereof could be State of Kerala . Section 5 D details the deductions to be made in computing the agricultural income. Clauses (e), (g), (h) and (i) refer to interest paid by the assessee in different kinds of cases. The interest in all these cases, has to be de­ ducted from the agricultural income of a person
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