https://www.taxtmi.com/caselaws?id=39828 Factual findings of the Tribunal in a reference cannot be reopened unless their perversity, arbitrariness or lack of evidentiary support is specifically challenged. On the Tribunal's findings that the assessee carried out agricultural operations on the rubber estate, including weeding, clearing undergrowth, road laying, erection of smoke houses and curing, and was in possession and holding of the estate, the income from slaughter tapping was treated as agricultural income taxable under the Kerala Agricultural Income-tax Act, 1950. Those same findings also brought the assessee within the definition of a person liable to tax under section 2(m). en-us Wed, 22 Nov 1972 00:00:00 +0530 Tue, 20 Apr 2010 15:18:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39828 Factual findings of the Tribunal in a reference cannot be reopened unless their perversity, arbitrariness or lack of evidentiary support is specifically challenged. On the Tribunal's findings that the assessee carried out agricultural operations on the rubber estate, including weeding, clearing undergrowth, road laying, erection of smoke houses and curing, and was in possession and holding of the estate, the income from slaughter tapping was treated as agricultural income taxable under the Kerala Agricultural Income-tax Act, 1950. Those same findings also brought the assessee within the definition of a person liable to tax under section 2(m). Case-Laws Income Tax Wed, 22 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39828