https://www.taxtmi.com/caselaws?id=7757 Rule 24 of the Indian Income-tax Rules, 1922 and the corresponding provisions of the Assam Agricultural Income-tax Act, 1939 validly apportioned tea income between agricultural income and business income. The statutory scheme treated tea income as partly agricultural and partly business income, and section 59 of the Indian Income-tax Act, 1922 authorised rules for determining the proportion where exact ascertainment was not practicable. The delegation was held to be guided by legislative policy and standards, not naked or uncontrolled, and the Assam Act's Explanation and rule 5 merely gave effect to the same apportionment framework. The challenge on grounds of excessive delegation and arbitrariness failed, and the provisions remained operative. en-us Fri, 09 Feb 1968 00:00:00 +0530 Wed, 18 Mar 2009 18:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7757 Rule 24 of the Indian Income-tax Rules, 1922 and the corresponding provisions of the Assam Agricultural Income-tax Act, 1939 validly apportioned tea income between agricultural income and business income. The statutory scheme treated tea income as partly agricultural and partly business income, and section 59 of the Indian Income-tax Act, 1922 authorised rules for determining the proportion where exact ascertainment was not practicable. The delegation was held to be guided by legislative policy and standards, not naked or uncontrolled, and the Assam Act's Explanation and rule 5 merely gave effect to the same apportionment framework. The challenge on grounds of excessive delegation and arbitrariness failed, and the provisions remained operative. Case-Laws Income Tax Fri, 09 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7757