https://www.taxtmi.com/caselaws?id=20139 Agricultural income from tea under the Karnataka Agricultural Income-tax framework is computed by reference to the income determined under the Income-tax Act, and Rule 6 of the Karnataka Agricultural Income-tax Rules, 1957 makes the State assessment dependent on that central assessment. When the Commissioner of Income-tax reduced the tea income in the appellate order, the basis of the State assessment stood altered. The assessing authority was therefore required to give effect to the revised central assessment and invoke rectification under section 37 of the Karnataka Agricultural Income-tax Act, 1957; refusal to rectify was unsustainable. en-us Thu, 04 Feb 1993 00:00:00 +0530 Thu, 12 Nov 2009 10:34:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20139 Agricultural income from tea under the Karnataka Agricultural Income-tax framework is computed by reference to the income determined under the Income-tax Act, and Rule 6 of the Karnataka Agricultural Income-tax Rules, 1957 makes the State assessment dependent on that central assessment. When the Commissioner of Income-tax reduced the tea income in the appellate order, the basis of the State assessment stood altered. The assessing authority was therefore required to give effect to the revised central assessment and invoke rectification under section 37 of the Karnataka Agricultural Income-tax Act, 1957; refusal to rectify was unsustainable. Case-Laws Income Tax Thu, 04 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20139