https://www.taxtmi.com/caselaws?id=70190 Agricultural income could be aggregated with non-agricultural income only for fixing the applicable tax rate, while remaining outside taxable total income; the charging provision under the Income-tax Act stayed confined to total income, and the Finance Act was treated as prescribing the rate structure rather than enlarging the charge. The challenge that the Finance Act expanded the scope of taxation therefore failed, and rate-based aggregation of agricultural income was upheld. en-us Mon, 19 Nov 1979 00:00:00 +0530 Thu, 14 Apr 2011 17:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70190 Agricultural income could be aggregated with non-agricultural income only for fixing the applicable tax rate, while remaining outside taxable total income; the charging provision under the Income-tax Act stayed confined to total income, and the Finance Act was treated as prescribing the rate structure rather than enlarging the charge. The challenge that the Finance Act expanded the scope of taxation therefore failed, and rate-based aggregation of agricultural income was upheld. Case-Laws Income Tax Mon, 19 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70190