{"id":100668,"date":"1979-06-25T00:00:00","date_gmt":"1979-06-24T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-agricultural-vs-s-bhaskaran-on-25-june-1979"},"modified":"2015-08-05T02:15:59","modified_gmt":"2015-08-04T20:45:59","slug":"commissioner-of-agricultural-vs-s-bhaskaran-on-25-june-1979","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-agricultural-vs-s-bhaskaran-on-25-june-1979","title":{"rendered":"Commissioner Of Agricultural &#8230; vs S. Bhaskaran on 25 June, 1979"},"content":{"rendered":"<div class=\"docsource_main\">Kerala High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Agricultural &#8230; vs S. Bhaskaran on 25 June, 1979<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1988 169 ITR 395 Ker<\/div>\n<div class=\"doc_author\">Author: V G Nambiyar<\/div>\n<div class=\"doc_bench\">Bench: V G Nambiyar, G B Nair<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> V.P. Gopalan Nambiyar, C.J. <\/p>\n<p> 1. These references are at the instance of the  Revenue under  Section 60 of the Kerala Agricultural Income-tax<\/p>\n<p>Act, 1950.    The questions of law referred for our determination are the same, the figures alone being different.    The questions referred are :\n<\/p>\n<p> 2. I.T.R. No. 109 of 1977.:\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the claims of the assessee towards legal expenses, travelling expenses for appeal and expenses relating to strike amounting to Rs. 200, Rs. 37&#8217;30 and Rs. 4,044.24, respectively, the presumption being that Section 5(j) of the Kerala Agrl. Income-tax Act, 1950, corresponds to Section 10(2)(xv) of the Indian Income-tax Act, 1922?&#8221;\n<\/p>\n<p> 3. I.T.R. No. 125 of 1977 :\n<\/p>\n<p>  &#8220;Whether, on the facts and in the circumstances of the case, the expenses incurred in connection with taxation matters are an allowable deduction in computing the agricultural income under Section 5 of the Kerala Agrl. Income-tax Act, 1950 ?&#8221;\n<\/p>\n<p> 4. The question of the deductibility of legal and audit expenses was examined by us in the Division Bench ruling in <a href=\"\/doc\/823444\/\">Commissioner of Agricultural Income-tax v. Malayalam Plantations Ltd.<\/a> [1978] 115 ITR 624. The decision was followed in I.T.R. No. 107 of 1977 (supra p. 390) and again in I.T.Rs. Nos. 50 and 108 of 1977 (supra p. 393). Following these decisions, we answer these questions in favour of the assessee and against the Revenue. There will be no order as to costs.\n<\/p>\n<p> 5. A copy of this judgment under the seal of the court and the signature of the Registrar will be communicated to the Tribunal as required by law.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Kerala High Court Commissioner Of Agricultural &#8230; vs S. Bhaskaran on 25 June, 1979 Equivalent citations: 1988 169 ITR 395 Ker Author: V G Nambiyar Bench: V G Nambiyar, G B Nair JUDGMENT V.P. Gopalan Nambiyar, C.J. 1. These references are at the instance of the Revenue under Section 60 of the Kerala Agricultural Income-tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-100668","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Agricultural ... vs S. 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