Supreme Court · 2015 INSC 226 · Decided 17 March 2015
Assistant Commissioner of Agricultural Income Tax & ORS. v. MIS. Netley B Estate & ORS.
- Court
- Supreme Court of India
- Citation
- 2015 INSC 226 · [2015] 3 S.C.R. 630
- Case number
- CIVIL APPEAL No. 8617/2003
- Decided
- 17 March 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Case Allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
KamatakaAgriculturallncome Tax Act, 1957-s. 26(4) explanation - Validity of an explanation added retrospectively to s. 26(4)-Assessment of agricultural income - Received 0 by a firm after it is dissolved insofar as the income of the firm pertaining to after the firm is dissolved but relating to income earned prior to dissolution - In L.P. Cardoza, case, High Court held that a dissolved firm could not be assessed to agricultural income tax after the date of E its dissolution in respect of income received for supply of goods made by the firm
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