https://www.taxtmi.com/caselaws?id=20986 The court ruled in favor of the petitioner partially. The replanting subsidy was deemed not taxable as agricultural income, following a Full Bench decision of the Kerala High Court. However, the disallowance of 25% of motor car expenses for the company's manager was upheld due to insufficient evidence of exclusive agricultural use. The court did not award any costs in this matter. en-us Wed, 02 Jan 1991 00:00:00 +0530 Wed, 18 Nov 2009 13:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20986 The court ruled in favor of the petitioner partially. The replanting subsidy was deemed not taxable as agricultural income, following a Full Bench decision of the Kerala High Court. However, the disallowance of 25% of motor car expenses for the company's manager was upheld due to insufficient evidence of exclusive agricultural use. The court did not award any costs in this matter. Case-Laws Income Tax Wed, 02 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20986