https://www.taxtmi.com/caselaws?id=17288 Section 65(3) of the Tamil Nadu Agricultural Income-tax Act, 1955 allows composition based on aggregated land holdings as an alternative to regular assessment. The Madras HC noted that, for registered firms and unregistered firms treated as registered, tax liability under the pre-amendment scheme rested on partners in respect of their total agricultural income, including firm shares. It held that the provision requires inclusion of a partner's individual holdings and share in the firm's holdings where both exist, but does not add a separate condition that the partner must independently own land before applying for composition. An unstated precondition cannot be read into the statute. en-us Thu, 25 Sep 1997 00:00:00 +0530 Tue, 29 Dec 2015 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17288 Section 65(3) of the Tamil Nadu Agricultural Income-tax Act, 1955 allows composition based on aggregated land holdings as an alternative to regular assessment. The Madras HC noted that, for registered firms and unregistered firms treated as registered, tax liability under the pre-amendment scheme rested on partners in respect of their total agricultural income, including firm shares. It held that the provision requires inclusion of a partner's individual holdings and share in the firm's holdings where both exist, but does not add a separate condition that the partner must independently own land before applying for composition. An unstated precondition cannot be read into the statute. Case-Laws Income Tax Thu, 25 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17288