https://www.taxtmi.com/caselaws?id=9617 Tea income must be computed under the Central income-tax scheme, and State agricultural income-tax authorities cannot recalculate that income on a basis inconsistent with the Central computation. The State's deeming provision could not be used to enlarge taxable agricultural income or override the computation already made by Central officers. If the Central assessment is considered defective, the proper recourse is through the Central appellate or revisional machinery, not by a fresh State-level computation. The contrary assessments and appellate orders were therefore not legally sustainable and were liable to be set aside. en-us Fri, 16 Dec 2005 00:00:00 +0530 Sun, 28 Jun 2009 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9617 Tea income must be computed under the Central income-tax scheme, and State agricultural income-tax authorities cannot recalculate that income on a basis inconsistent with the Central computation. The State's deeming provision could not be used to enlarge taxable agricultural income or override the computation already made by Central officers. If the Central assessment is considered defective, the proper recourse is through the Central appellate or revisional machinery, not by a fresh State-level computation. The contrary assessments and appellate orders were therefore not legally sustainable and were liable to be set aside. Case-Laws Income Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9617