https://www.taxtmi.com/caselaws?id=37126 The court upheld the constitutional validity of the provisions allowing aggregation of agricultural and non-agricultural income for tax calculation purposes under the Finance Acts of 1973 and 1974. It found that these provisions did not violate the scheme of taxation or legislative competence of Parliament, dismissing claims of discrimination against individuals with agricultural income. The court concluded that the impugned provisions were valid and rejected all contentions raised, ultimately dismissing the writ petitions without costs. en-us Wed, 04 Apr 1979 00:00:00 +0530 Fri, 26 Mar 2010 16:43:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37126 The court upheld the constitutional validity of the provisions allowing aggregation of agricultural and non-agricultural income for tax calculation purposes under the Finance Acts of 1973 and 1974. It found that these provisions did not violate the scheme of taxation or legislative competence of Parliament, dismissing claims of discrimination against individuals with agricultural income. The court concluded that the impugned provisions were valid and rejected all contentions raised, ultimately dismissing the writ petitions without costs. Case-Laws Income Tax Wed, 04 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37126