https://www.taxtmi.com/caselaws?id=192719 Coffee dividend receipts realised later were not taxable as agricultural income in the year of receipt, because under the Mysore Agricultural Income-tax Act, 1957 the charge arose when the income was derived from land and, for a mercantile assessee, later payment did not create a fresh taxable accrual. Prior composition under the Mysore Agricultural Income-tax Act, 1955 also prevented the same crop income for the compounded years from being taxed again, as that would amount to double taxation. Relief was therefore available against the attempted assessment. en-us Thu, 09 Apr 1964 00:00:00 +0530 Wed, 14 Jun 2017 17:15:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192719 Coffee dividend receipts realised later were not taxable as agricultural income in the year of receipt, because under the Mysore Agricultural Income-tax Act, 1957 the charge arose when the income was derived from land and, for a mercantile assessee, later payment did not create a fresh taxable accrual. Prior composition under the Mysore Agricultural Income-tax Act, 1955 also prevented the same crop income for the compounded years from being taxed again, as that would amount to double taxation. Relief was therefore available against the attempted assessment. Case-Laws Income Tax Thu, 09 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192719