# THE COMMISSIONER OF INCOME TAX, KERALA vs THE KILKOTAGIRI TEA & COFFEE ESTATE CO. LTD.

Court: Supreme Court of India
Date: 1996-02-13
Petitioner: THE COMMISSIONER OF INCOME TAX, KERALA
Respondent: THE KILKOTAGIRI TEA & COFFEE ESTATE CO. LTD.
Bench: SEN, S.C. (J)

[Official PDF on Supreme Court of India website](https://api.sci.gov.in/jonew/judis/16008.pdf)


https://niyam.ai/judgements/supreme-court/1996/february/the-commissioner-of-income-tax-kerala-vs-the-kilkotagiri-tea-coffee-estate-co-ltd