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
65 of the Bombay
Land Revenue Code was obtained for the non-agricultural use
of the land? If so, when and by whom (the vendor or the
vendee)?
Whether such permission was in respect of the whole or a
portion of the land? If the permission was in respect of a
portion of the land and if it was obtained