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Supreme Court of India
Bison Field A Estate vs Inspecting Assistant … on 14 November, 2000
Equivalent citations: 2001 248 ITR 341 SC
Bench: S Bharucha, D Mohapatra


ORDER

1. We find no merit in the arguments on behalf of the assessee. The matter is squarely covered by the decision that was followed by the High Court in the order under appeal, namely, the decision in Commr. of Agrl. IT. v. Raja Rajeswari Narikelly Estate [1993] 199 ITR 383 (Ker). We agree with that decision and dismiss these appeals with costs.


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