https://www.taxtmi.com/caselaws?id=26553 The court upheld the constitutional validity of provisions in the Finance Act, 1976, allowing aggregation of agricultural income with total income for tax rate determination. It ruled that Parliament had the authority to include agricultural income for rate purposes without taxing it directly, citing relevant constitutional entries and precedents. The court also found no violation of Article 14, as the classification based on income capacity was deemed rational and aimed at equitable tax distribution. Consequently, the writ petition challenging the provisions was dismissed. en-us Fri, 06 Jun 1986 00:00:00 +0530 Sat, 06 Feb 2010 10:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26553 The court upheld the constitutional validity of provisions in the Finance Act, 1976, allowing aggregation of agricultural income with total income for tax rate determination. It ruled that Parliament had the authority to include agricultural income for rate purposes without taxing it directly, citing relevant constitutional entries and precedents. The court also found no violation of Article 14, as the classification based on income capacity was deemed rational and aimed at equitable tax distribution. Consequently, the writ petition challenging the provisions was dismissed. Case-Laws Income Tax Fri, 06 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26553