https://www.taxtmi.com/caselaws?id=5086 Tea income from sale of tea grown and manufactured is treated as a composite receipt with agricultural and business elements. Where the Kerala agricultural income-tax scheme adopts the Central income-tax method for computing that income, the State authority cannot independently re-compute the agricultural component or enlarge it beyond the Central computation, except for deductions allowed under the Kerala Act and not already granted centrally. The text also states that surcharge on agricultural income-tax could not be levied for the 1957-58 assessment year under the Kerala Surcharge on Taxes Act, 1957. en-us Wed, 10 Jan 1968 00:00:00 +0530 Mon, 22 Jul 2013 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5086 Tea income from sale of tea grown and manufactured is treated as a composite receipt with agricultural and business elements. Where the Kerala agricultural income-tax scheme adopts the Central income-tax method for computing that income, the State authority cannot independently re-compute the agricultural component or enlarge it beyond the Central computation, except for deductions allowed under the Kerala Act and not already granted centrally. The text also states that surcharge on agricultural income-tax could not be levied for the 1957-58 assessment year under the Kerala Surcharge on Taxes Act, 1957. Case-Laws Income Tax Wed, 10 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5086