https://www.taxtmi.com/caselaws?id=199745 Agricultural income from tea is composite, comprising agricultural and business elements, so it must be apportioned in line with the constitutional and statutory concept of agricultural income. The Agricultural Income-tax Officer is required to remain within the definition in the Agricultural Income-tax Act, 1950, including the Explanation to section 2(a)(2), but is not legally bound to accept the exact computation made by the Income Tax Officer under the Indian Income Tax Act, 1922 and Rule 24. The officer may independently determine the agricultural income under the State Act, because treating the central computation as binding would exceed the State's taxing field and create practical problems where the income-tax assessment is incomplete or later altered. en-us Tue, 17 Mar 1964 00:00:00 +0530 Sat, 10 Mar 2018 12:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199745 Agricultural income from tea is composite, comprising agricultural and business elements, so it must be apportioned in line with the constitutional and statutory concept of agricultural income. The Agricultural Income-tax Officer is required to remain within the definition in the Agricultural Income-tax Act, 1950, including the Explanation to section 2(a)(2), but is not legally bound to accept the exact computation made by the Income Tax Officer under the Indian Income Tax Act, 1922 and Rule 24. The officer may independently determine the agricultural income under the State Act, because treating the central computation as binding would exceed the State's taxing field and create practical problems where the income-tax assessment is incomplete or later altered. Case-Laws Income Tax Tue, 17 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199745