Supreme Court of India
Commissioner Of Agricultural ... vs P.V. Balakrishnan Nair And Ors. on 4 September, 2003
Equivalent citations: (2004)186CTR(SC)101, [2003]264ITR563(SC), AIRONLINE 2003 SC 725
Bench: Ruma Pal, Ashok Bhan
ORDER
1. The same issue appears to have been decided against the Revenue and in favour of the assessee in Progressive Financers v. CIT , in connection with Section 184(2) of the Income-tax Act, 1961, which is in pari materia with Section 27(2) of the Kerala Agricultural Income-tax Act, 1950. We accordingly dismiss these appeals.