Case Laws Analysis Relied on B.L.K. Securities (P) Ltd. v. ITO 2009 TaxPub(DT) 0999 (Del-Trib) Reversed on Plantation Corporation of Kerala Ltd v. Commissioner of Agricultural Income Tax 1993 TaxPub(DT) 0882 (Ker-HC) SUBSCRIBE FOR FULL CONTENT The Tax Publishers2001 TaxPub(DT) 0862 (SC) : (2001) 247 ITR 0155 : (2000) 164 CTR 0502 : (2001) 114 TAXMAN 0103Commissioner of Agricultural Income Tax v. Plantation Corporation of Kerala SUBSCRIBE FOR FULL CONTENT