Supreme Court of India
Commissioner of Agricultural Income-tax, Trivandrum v. Kerala Estate Mooriad Chalapuram
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From the headnote
Kera/a Agricultural Income Tax Act, 1950, ss. 4 and 5-Agri cultura/ Income-Deductions allowed under s. 5-Whether subsequent remission thereof could be treated as "agricultural income"-Remission and Refund-Distinction between. The Kerala Agricultural Income Tax Act, 1950 provides for the c levy of tax on agricultural income in the State of Kerala . Section 5 details the deductions to be made in computing the agricultural income. Clauses (e), (g), (h) and (i) refer to interest paid by the assessee in different kinds of cases. The interest in all these cases, has to be de ducted from the
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