https://www.taxtmi.com/caselaws?id=49448 The Supreme Court upheld the denial by the Board of Revenue of two brothers' request to vary their method of computing agricultural income under the U. P. Agricultural Income-tax Act. The Court ruled that the proviso to section 6(1) restricted the variation to one year only, emphasizing the need for Board permission for any changes post-exercise of the option. The Court found the Board had properly applied its discretion and rejected arguments of discrimination, affirming the constitutional validity of the proviso under Article 14. The Court dismissed the appeals and writ petitions, upholding the decisions of the High Court and the Board of Revenue. en-us Mon, 05 Sep 1960 00:00:00 +0530 Tue, 02 Sep 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49448 The Supreme Court upheld the denial by the Board of Revenue of two brothers' request to vary their method of computing agricultural income under the U. P. Agricultural Income-tax Act. The Court ruled that the proviso to section 6(1) restricted the variation to one year only, emphasizing the need for Board permission for any changes post-exercise of the option. The Court found the Board had properly applied its discretion and rejected arguments of discrimination, affirming the constitutional validity of the proviso under Article 14. The Court dismissed the appeals and writ petitions, upholding the decisions of the High Court and the Board of Revenue. Case-Laws Income Tax Mon, 05 Sep 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49448