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
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 or
whether it was of a temporary character or by way of a stop-
gap arrangement?
(4) Whether the income derived from the agricultural
