https://www.taxtmi.com/caselaws?id=7965 A successor State may validly impose retrospective agricultural income tax on income derived before 1 November 1956 from territories later integrated into it, because territorial nexus with the taxable source sustains legislative competence and the levy does not trench on another State's taxing power. The amendment to the definition of "State" in the Mysore Agricultural Income-tax Act, 1957 was therefore upheld as constitutionally valid. A further challenge that the income remained assessable under the repealed 1955 Act was rejected because the taxpayer had earlier taken the contrary position and, in any event, the prior determination negatived that contention. The assessment under the 1957 Act was not shown to be invalid. en-us Thu, 04 Jun 1970 00:00:00 +0530 Thu, 26 Mar 2009 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7965 A successor State may validly impose retrospective agricultural income tax on income derived before 1 November 1956 from territories later integrated into it, because territorial nexus with the taxable source sustains legislative competence and the levy does not trench on another State's taxing power. The amendment to the definition of "State" in the Mysore Agricultural Income-tax Act, 1957 was therefore upheld as constitutionally valid. A further challenge that the income remained assessable under the repealed 1955 Act was rejected because the taxpayer had earlier taken the contrary position and, in any event, the prior determination negatived that contention. The assessment under the 1957 Act was not shown to be invalid. Case-Laws Income Tax Thu, 04 Jun 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7965