https://www.taxtmi.com/caselaws?id=21408 Where partners' interest income had already been fully assessed under the Central Income-tax Act, the Madras HC held that the same receipt could not again be brought to agricultural income-tax under the Tamil Nadu Agricultural Income-tax Act, 1955. Rule 7 of the Tamil Nadu Agricultural Income-tax Rules, 1955 permits State assessment only of the portion of tea income left unassessed under the Income-tax Act. As the entire interest had already been taxed centrally, nothing remained available for State taxation, and the attempted levy on the same receipt was without jurisdiction and not exigible to tax under the State Act. en-us Wed, 25 Sep 1991 00:00:00 +0530 Tue, 24 Nov 2009 11:44:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21408 Where partners' interest income had already been fully assessed under the Central Income-tax Act, the Madras HC held that the same receipt could not again be brought to agricultural income-tax under the Tamil Nadu Agricultural Income-tax Act, 1955. Rule 7 of the Tamil Nadu Agricultural Income-tax Rules, 1955 permits State assessment only of the portion of tea income left unassessed under the Income-tax Act. As the entire interest had already been taxed centrally, nothing remained available for State taxation, and the attempted levy on the same receipt was without jurisdiction and not exigible to tax under the State Act. Case-Laws Income Tax Wed, 25 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21408