Reviewed case brief
CIT v Keshab Chandra Mandal
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1950
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Rental income from agricultural land is agricultural income exempt under S.10(1) only if the land is used for agricultural purposes.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
[VERIFY]
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.