https://www.taxtmi.com/caselaws?id=152219 The Kerala Legislature's power to tax agricultural income was held to include authority to prescribe allowable deductions for computation, and Explanation 2 to Section 5 of the Agricultural Income-tax Act was upheld as valid. The constitutional term "income" was treated as having a broad natural meaning, not one that necessarily requires deduction of expenditure on upkeep and maintenance of immature plants. The provision was also found not to be discriminatory under Article 14, because the different treatment of plantation incomes reflected real statutory differences in the computation of tea and rubber incomes rather than arbitrary classification. en-us Thu, 01 Nov 1962 00:00:00 +0530 Tue, 06 Aug 2013 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152219 The Kerala Legislature's power to tax agricultural income was held to include authority to prescribe allowable deductions for computation, and Explanation 2 to Section 5 of the Agricultural Income-tax Act was upheld as valid. The constitutional term "income" was treated as having a broad natural meaning, not one that necessarily requires deduction of expenditure on upkeep and maintenance of immature plants. The provision was also found not to be discriminatory under Article 14, because the different treatment of plantation incomes reflected real statutory differences in the computation of tea and rubber incomes rather than arbitrary classification. Case-Laws VAT and Sales Tax Thu, 01 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152219