https://www.taxtmi.com/caselaws?id=158718 Under Rule 7 of the Tamil Nadu Agricultural Income-tax Rules, agricultural income from tea had to be assessed on the basis of the computation made under the Income-tax Act, so the State agricultural income-tax authority could not recompute income already determined by the Central Income-tax Officer. The retrospective insertion of section 80HHC(4B) did not authorise reopening of the Central apportionment of composite tea income or reversal of the deduction allowed on the business component. The authority was bound to accept the central computation and tax only the agricultural component as fixed under that computation. en-us Mon, 19 Jun 2006 00:00:00 +0530 Wed, 06 Nov 2013 11:08:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158718 Under Rule 7 of the Tamil Nadu Agricultural Income-tax Rules, agricultural income from tea had to be assessed on the basis of the computation made under the Income-tax Act, so the State agricultural income-tax authority could not recompute income already determined by the Central Income-tax Officer. The retrospective insertion of section 80HHC(4B) did not authorise reopening of the Central apportionment of composite tea income or reversal of the deduction allowed on the business component. The authority was bound to accept the central computation and tax only the agricultural component as fixed under that computation. Case-Laws Income Tax Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158718