https://www.taxtmi.com/caselaws?id=35998 Under the Tamil Nadu Agricultural Income-tax Act, 1955, agricultural holdings belonging to distinct legal persons cannot be clubbed for assessment unless the statute expressly authorises aggregation. Section 3(1) taxes the total agricultural income of every person, but the definitions of "person" and "to hold" in Section 2(q) and Section 2(nn) support separate treatment where the trustee under one deed and the school under another are different legal entities. On that basis, the authorities had no jurisdiction to treat the two extents as one holding, and the clubbing for assessment was unsustainable. en-us Tue, 13 Jan 1981 00:00:00 +0530 Thu, 18 Mar 2010 17:28:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35998 Under the Tamil Nadu Agricultural Income-tax Act, 1955, agricultural holdings belonging to distinct legal persons cannot be clubbed for assessment unless the statute expressly authorises aggregation. Section 3(1) taxes the total agricultural income of every person, but the definitions of "person" and "to hold" in Section 2(q) and Section 2(nn) support separate treatment where the trustee under one deed and the school under another are different legal entities. On that basis, the authorities had no jurisdiction to treat the two extents as one holding, and the clubbing for assessment was unsustainable. Case-Laws Income Tax Tue, 13 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35998