Supreme Court · 2000 INSC 549 · Decided 29 November 2000
The Commissioner of Agriculturalincome-Tax, Kerala v. The Plantation Corporation of Kerala LTD., Kottayam
- Court
- Supreme Court of India
- Citation
- 2000 INSC 549 · [2000] SUPP. 5 S.C.R. 135
- Case number
- CIVIL APPEAL No. 2243/1993
- Decided
- 29 November 2000
- Bench
- S.P. BHARUCHA, DORAISWAMY RAJU, RUMA PAL (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 5
Headnote
Agricultural Income Tax A B c Kera/a Agricultural Income-tax Act, 1950-Section 5; Explanation 2- Rent paid to landlord for the entire estate including the area covered by immature plants and interest paid on the loan obtained and utilised for the purpose of cultivation both mature immature plants- D Whether could be allowed deduction-Held, no. Interpretation of Statutes: Explanation under a section-Whether applies to the whole section or to a particular clause of the section-Held, Explanation applies to the whole E section-Kera/a Agricultural Income-Tax Act,
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)