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
1) Whether the land was classified in the revenue records as
agricultural and whether it was subject to the payment of land
revenue?
8 139 ITR 628
I.T.A. No.179/2014
-18-
(2) Whether the land was actually or ordinarily used for
agricultural purposes at or about the relevant time?
(3) Whether such user of the land was for a long period
