Recent SC Judgement – Assistant Commissioner of Agricultural Income Tax Vs. M/s. Netley ‘B’ Estate – 17.03.15
[Civil Appeal Nos. 8617-8635 of 2003] R. F. NARIMAN, J. The present set of appeals are concerned with the validity of an explanation added retrospectively to Section 26(4) of the Karnataka Agricultural Income Tax Act (hereinafter referred to as ‘Act’). On facts, the present appeals are concerned with the assessment of agricultural income received by […]