https://www.taxtmi.com/caselaws?id=14968 Section 65 of the Madras Agricultural Income-tax Act, 1955 was applied to composition on a slab-wise basis, with the first 20 standard acres carrying nil rate. Where the same person held agricultural lands in two distinct legal capacities, as karta of a Hindu undivided family and as an individual, those holdings could not be indiscriminately clubbed for composition or for denial of the basic exemption. The authorities were required to respect the separability of the two capacities and apply the statutory slab structure accordingly. On that basis, the clubbing and denial of exemption were held unsustainable, and the assessment and revisional orders were quashed with refund of amounts collected under them. en-us Thu, 06 Aug 1998 00:00:00 +0530 Mon, 27 Jul 2009 13:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14968 Section 65 of the Madras Agricultural Income-tax Act, 1955 was applied to composition on a slab-wise basis, with the first 20 standard acres carrying nil rate. Where the same person held agricultural lands in two distinct legal capacities, as karta of a Hindu undivided family and as an individual, those holdings could not be indiscriminately clubbed for composition or for denial of the basic exemption. The authorities were required to respect the separability of the two capacities and apply the statutory slab structure accordingly. On that basis, the clubbing and denial of exemption were held unsustainable, and the assessment and revisional orders were quashed with refund of amounts collected under them. Case-Laws Income Tax Thu, 06 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14968