JUDGMENT
V.P. Gopalan Nambiyar, C.J.
1. These references are at the instance of the Revenue and relate to the assessment years 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 Agricultural Income-tax Act, are allowable deductions in computing the agricultural income under Section 5 of the Agricultural Income-tax 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.) v. Malayalam Plantations Ltd. [1978] ]15 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.