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of <h1>Court denies company's petition on capital gains from rubber tree sale, upholding tax decision.</h1> The court dismissed the petition of a company regarding the assessment of capital gains on the sale of rubber trees, upholding the tax decision by the ... Capital Gains, Rubber Estate The petitioner, a company, was assessed for capital gains on the sale of rubber trees. The plea that rubber trees are agricultural assets was rejected. The Appellate Tribunal upheld the tax on capital gains. The court dismissed the petition as no question of law arose. The judgment was delivered by K. S. PARIPOORNAN J. and K. SREEDHARAN.
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