Supreme Court of India
Commissioner Of Agricultural … vs P.V. Balakrishnan Nair And Ors. on 4 September, 2003
Equivalent citations: (2004) 186 CTR SC 101, 2003 264 ITR 563 SC
Bench: R Pal, A Bhan
ORDER
1. The same issue appears to have been decided against the Revenue and in favour of the assessee in Progressive Financers v. CIT , in connection with Section 184(2) of the Income-tax Act, 1961, which is in pari materia with Section 27(2) of the Kerala Agricultural Income-tax Act, 1950. We accordingly dismiss these appeals.