Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1974 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1974 (4) TMI 32 - SC - Income TaxAssessment made at the rate of 75 per cent of total income under the Agricultural Income-tax Act, 1950 challenged on the ground that section 2(hh) and (kk) and clauses (2) and (3) of Part I to the Schedule of the Kerala Agricultural Income-tax (Amendment) Act, 1970, are violative of article 14 of the Constitution? Held that:- The impugned provisions of the Amending Act of 1970 are not violative of article 14. The petitions are accordingly dismissed
|