https://www.taxtmi.com/caselaws?id=16061 After the 1994 amendment to the Karnataka Agricultural Income-tax Act, 1957, the firm became the assessable unit, and the statute did not expressly permit a partner to set off unabsorbed pre-1 April 1994 loss against the firm's income. The Court stated that legislative speech or purposive construction may be used only where the statutory language is ambiguous; when the text is clear, no additional relief can be read in or created by interpretation. Because the Act contained no provision comparable to the one relied on under the Income-tax Act, the claimed set-off was unavailable and the amendment was not unconstitutional on that ground. en-us Mon, 29 Jun 1998 00:00:00 +0530 Mon, 31 Aug 2009 17:28:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16061 After the 1994 amendment to the Karnataka Agricultural Income-tax Act, 1957, the firm became the assessable unit, and the statute did not expressly permit a partner to set off unabsorbed pre-1 April 1994 loss against the firm's income. The Court stated that legislative speech or purposive construction may be used only where the statutory language is ambiguous; when the text is clear, no additional relief can be read in or created by interpretation. Because the Act contained no provision comparable to the one relied on under the Income-tax Act, the claimed set-off was unavailable and the amendment was not unconstitutional on that ground. Case-Laws Income Tax Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16061