https://www.taxtmi.com/caselaws?id=22185 Rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957 was challenged as ultra vires sections 3 and 7 of the Karnataka Agricultural Income-tax Act, 1957, but the challenge failed because the issue had already been decided against invalidity in connected writ petitions. The assessments were also examined to the extent they included back pool payment income from the Coffee Board; that component could not stand and required reconsideration in line with the earlier decision. Accordingly, the rule remained valid, while the assessments were interfered with only to the limited extent necessary for fresh redetermination of the back pool payment component. en-us Wed, 08 Nov 1989 00:00:00 +0530 Mon, 07 Dec 2009 18:34:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22185 Rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957 was challenged as ultra vires sections 3 and 7 of the Karnataka Agricultural Income-tax Act, 1957, but the challenge failed because the issue had already been decided against invalidity in connected writ petitions. The assessments were also examined to the extent they included back pool payment income from the Coffee Board; that component could not stand and required reconsideration in line with the earlier decision. Accordingly, the rule remained valid, while the assessments were interfered with only to the limited extent necessary for fresh redetermination of the back pool payment component. Case-Laws Income Tax Wed, 08 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22185