https://www.taxtmi.com/caselaws?id=16185 Rule 7 of the Tamil Nadu Agricultural Income-tax Rules, 1955 applies only where the assessee proves the relevant assessment and tax payment under the Indian Income-tax Act; without that proof, the State Act relief cannot be claimed. The document also states that salary and bonus paid by a tea firm to a partner retain the character of the firm's income and are taxable only to the extent they represent the non-agricultural component. On that basis, the salary and bonus were treated as taxable only in part, while the broader claim to rule 7 benefit failed. en-us Mon, 11 Aug 1997 00:00:00 +0530 Tue, 01 Sep 2009 16:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16185 Rule 7 of the Tamil Nadu Agricultural Income-tax Rules, 1955 applies only where the assessee proves the relevant assessment and tax payment under the Indian Income-tax Act; without that proof, the State Act relief cannot be claimed. The document also states that salary and bonus paid by a tea firm to a partner retain the character of the firm's income and are taxable only to the extent they represent the non-agricultural component. On that basis, the salary and bonus were treated as taxable only in part, while the broader claim to rule 7 benefit failed. Case-Laws Income Tax Mon, 11 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16185