THE COMMISSIONER OF INCOME TAX-1, KOCHI vs. M/S.COCHIN MALABAR ESTATES & INDUSTRIES LTD.
ITA/179/2014HC Kerala28 Oct 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
Section 143(2)Section 2(14)Section 2(14)(iii)Section 260A
capital gains?
b) is not the conclusion of the Tribunal against law and
perverse?
I.T.A. No.179/2014
-11-
3. Whether, the Tribunal is right in finding that the subject land
is admittedly agricultural land"; "the land was used for
agricultural purpose", "the assessee used the land for
agricultural operation till the date of sale and are not the
findings factually wrong
