https://www.taxtmi.com/caselaws?id=8874 Tea income is to be split under the constitutional and statutory scheme by deriving the agricultural component from the income computed under income-tax law. The State Agricultural Income-tax Officer cannot adopt a different basis that would enlarge agricultural income or reopen deductions already allowed by the Central income-tax computation. Deductions permitted in the Central assessment bind the State computation for the tea portion, so items 2 and 3 could not be disallowed again. Head office expenditure under item 1 was also allowable, because if the cardamom allocation was not sustainable, the amount had to be treated as relatable to tea cultivation and allowed against tea income. en-us Mon, 09 Oct 1972 00:00:00 +0530 Tue, 16 Jun 2009 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8874 Tea income is to be split under the constitutional and statutory scheme by deriving the agricultural component from the income computed under income-tax law. The State Agricultural Income-tax Officer cannot adopt a different basis that would enlarge agricultural income or reopen deductions already allowed by the Central income-tax computation. Deductions permitted in the Central assessment bind the State computation for the tea portion, so items 2 and 3 could not be disallowed again. Head office expenditure under item 1 was also allowable, because if the cardamom allocation was not sustainable, the amount had to be treated as relatable to tea cultivation and allowed against tea income. Case-Laws Income Tax Mon, 09 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8874