https://www.taxtmi.com/caselaws?id=15603 A partner of a registered firm carrying on agricultural operations is not disqualified from composition of agricultural income tax merely because he does not hold agricultural land individually. The controlling Full Bench interpretation of section 65(3) of the Tamil Nadu Agricultural Income-tax Act, 1955 treated the firm-context income as sufficient for composition, so the Commissioner's contrary view that each partner must own land could not stand. Once composition was recognised, the direction to apportion income under section 17 had no basis. The assessee's challenge to the Commissioner's orders succeeded, and entitlement to composition was upheld. en-us Wed, 01 Oct 1997 00:00:00 +0530 Wed, 26 Aug 2009 12:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15603 A partner of a registered firm carrying on agricultural operations is not disqualified from composition of agricultural income tax merely because he does not hold agricultural land individually. The controlling Full Bench interpretation of section 65(3) of the Tamil Nadu Agricultural Income-tax Act, 1955 treated the firm-context income as sufficient for composition, so the Commissioner's contrary view that each partner must own land could not stand. Once composition was recognised, the direction to apportion income under section 17 had no basis. The assessee's challenge to the Commissioner's orders succeeded, and entitlement to composition was upheld. Case-Laws Income Tax Wed, 01 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15603