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<h1>Supreme Court partially overturns High Court judgment on rubber tree sale agreements</h1> The Supreme Court allowed the appeals, partially overturning the High Court's judgment on the sale of rubber trees by the appellant plantation. The ... Agricultural Income Tax, Income Or Capital The Supreme Court allowed the appeals against the High Court's judgment regarding the sale of unyielding rubber trees by an appellant plantation during the assessment years 1975-76, 1976-77, and 1977-78. The Court upheld that the consideration split in the first agreement for latex and fuel was justified, but disagreed with presuming the consideration in the second agreement to be for latex without explicit recital. The appeals were allowed partially, with no costs imposed.
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