The High Court of Kerala answered in the affirmative, that is, in favour of the Revenue and against the assessee, the following question Whether on the facts and in the circumstances of the case, the Tribunal was right in law in holding that the fee paid to the auditors has been companyrectly disallowed in companyputing the agricultural income of the appellant for the assessment year 1972 73?
of Kerala Ltd. v. Commissioner of Agricultural Income TaX2 companysidered the earlier judgment in Nilambur Rubber Co. Ltd. and held that the interpretation put upon Section 10 2 xv of the Indian Income Tax Act, 1922 and upon Section 37 1 of the Income Tax Act, 1961 by this Court in Travancore Rubber and Tea Co. Ltd. v. Commissioner of Agricultural Income Tax, Kerala3 and State of Madras v. G.J. Coelho4 would be as applicable to the said Section 5 j .
It was brought to our numberice by learned companynsel for the appellant that a Full Bench of the Kerala High Court had, in Plantation Corpn.
