1979 (6) TMI 2

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..... .J.--These references are at the instance of the Revenue under section 60 of the Kerala Agricultural Income-tax Act, 1950. The questions of law referred for our determination are the same, the figures alone being different. The questions referred are: I.T.R. No. 109 of 1977: "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in allowing the claims of the as .....

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..... on was followed in I.T.R. No. 107 of 1977 and again in I.T.Rs. Nos. 50 and 108 of 1977 . Following these decisions, we answer these questions in favour of the assessee and against the Revenue. There will be no order as to costs. 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. - - TaxTMI - T .....

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