https://www.taxtmi.com/caselaws?id=19279 The Madras High Court upheld the constitutional validity of section 2(2) of the Finance Act, 1977, allowing for the aggregation of agricultural income with total income for tax calculation. Following the precedents set by the Kerala and Karnataka High Courts, the court found that such provisions were within Parliament's legislative competence and did not violate the Constitution. The court dismissed the writ petitions challenging the provision, ruling that the inclusion of agricultural income for rate calculation purposes was constitutionally sound. en-us Tue, 14 Dec 1993 00:00:00 +0530 Thu, 05 Nov 2009 11:47:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19279 The Madras High Court upheld the constitutional validity of section 2(2) of the Finance Act, 1977, allowing for the aggregation of agricultural income with total income for tax calculation. Following the precedents set by the Kerala and Karnataka High Courts, the court found that such provisions were within Parliament's legislative competence and did not violate the Constitution. The court dismissed the writ petitions challenging the provision, ruling that the inclusion of agricultural income for rate calculation purposes was constitutionally sound. Case-Laws Income Tax Tue, 14 Dec 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19279