https://www.taxtmi.com/caselaws?id=23464 Rule 9(c) of the Karnataka Agricultural Income-tax Rules was treated as a computation provision under the charging scheme of the Karnataka Agricultural Income-tax Act, not as one that enlarged or restricted the tax base, and was therefore regarded as intra vires. Section 26(4) was described as a deeming provision that taxed receipts after discontinuance of business where they retained a nexus with earlier agricultural operations, and it was considered within the State Legislature's competence. The discussion also notes that receipts from earlier coffee crop seasons could be brought to tax in the year of receipt, but the impugned assessments required fresh consideration under the amended and retrospectively validated framework, leading to partial setting aside and remand. en-us Fri, 01 Sep 1989 00:00:00 +0530 Sat, 19 Dec 2009 15:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23464 Rule 9(c) of the Karnataka Agricultural Income-tax Rules was treated as a computation provision under the charging scheme of the Karnataka Agricultural Income-tax Act, not as one that enlarged or restricted the tax base, and was therefore regarded as intra vires. Section 26(4) was described as a deeming provision that taxed receipts after discontinuance of business where they retained a nexus with earlier agricultural operations, and it was considered within the State Legislature's competence. The discussion also notes that receipts from earlier coffee crop seasons could be brought to tax in the year of receipt, but the impugned assessments required fresh consideration under the amended and retrospectively validated framework, leading to partial setting aside and remand. Case-Laws Income Tax Fri, 01 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23464