1988 (1) TMI 28 - HC - Income Tax

Summary

The High Court of Kerala held that a jeep falls under the definition of "motor car" in the Agricultural Income-tax Rules, 1951. The Tribunal's decision was upheld, ruling in favor of the assessee and against the Revenue. Each party is to bear their own costs. The judgment will be forwarded to the Agricultural Income-tax Appellate Tribunal, Trivandrum. (Case citation: 1988 (1) TMI 28 - KERALA High Court)