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of <h1>Kerala High Court: Rubber subsidy not taxable income, no capital gains from tree sale.</h1> <h3>Commissioner Of Income-Tax Versus Rajagiri Rubber And Produce Company Limited</h3> The High Court of Kerala ruled in favor of the assessee, holding that the rubber replantation subsidy was not taxable income and no capital gains arose ... Capital Asset, Capital Gains The High Court of Kerala ruled in favor of the assessee in a case involving the deletion of a rubber replantation subsidy from taxable income and the assessment of capital gains on the sale of trees. The court held that the subsidy was not taxable income and that no capital gains arose from the sale of a rubber estate with trees. The judgment was based on previous court decisions.
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