2000 (11) TMI 136

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..... ra JJ. For the Apellant : G. Sarangan, Senior Advocate (Sanjay Kunur , R. N. Keshwani and Narayan N. Keshwani, Advocates) For the Respondent : Sanjay R. Hegde and Satya Mitra, Advocates ORDER We are of the view that the High Court was right and that, therefore, the orders under challenge do not require any interference. Having regard to the materials on record, it is clear that .....

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..... , any expenditure that would be incurred should be definitely relatable to the agricultural activity or to another activity which is not agricultural. When such bifurcation is not permissible, some reasonable test will have to be adopted as indicated in Manjushree Plantations Ltd.'s case [1981] 130 ITR 908 (Mad) , and that this appears to be correct. In the circumstances, these civil appeal .....

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