https://www.taxtmi.com/caselaws?id=36231 A notification granting exemption or reduction in respect of agricultural income-tax on income spent for public medical, veterinary and educational institutions did not remove that amount from total agricultural income. It remained part of the aggregate income for rate purposes and fell within the statutory scheme for partly exempt income under section 17 of the Rajasthan Agricultural Income-tax Act, 1953. Tax was therefore to be computed proportionately on the unexempted portion of the agricultural income, and the same method applied to super-tax under section 78. en-us Fri, 25 Apr 1980 00:00:00 +0530 Sat, 20 Mar 2010 11:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36231 A notification granting exemption or reduction in respect of agricultural income-tax on income spent for public medical, veterinary and educational institutions did not remove that amount from total agricultural income. It remained part of the aggregate income for rate purposes and fell within the statutory scheme for partly exempt income under section 17 of the Rajasthan Agricultural Income-tax Act, 1953. Tax was therefore to be computed proportionately on the unexempted portion of the agricultural income, and the same method applied to super-tax under section 78. Case-Laws Income Tax Fri, 25 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36231