1968 (8) TMI 24

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..... DGMENT The judgment of the court was delivered by ISAAC J.- This is a reference made by the Kerala Agricultural Income-tax Appellate Tribunal under section 60(1) of the Agricultural Income-tax Act, 1950, on the application of the assessee. The question referred is: " Whether, on the facts and in the circumstances of the case, the Tribunal was justified in law in including the sum of Rs. 3,600 a .....

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..... son for managing agricultural property would not be agricultural income. The position is also well settled by a number of decisions. Reference may be made to the decision of the Patna High Court in E. C. Danby v. Commissioner of Income-tax the decision of the Privy Council in Premier Construction Co. Ltd. v. Commissioner of Income-tax and the decision of the Supreme Court in Maharajadhiraja Sir Ka .....

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