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2006 (5) TMI 64 - HC - Income TaxAssam Agricultural Income Tax Act, 1939 - (I) Whether in view of the provisions of section 8(2)(f)(vii) of the Assam Agricultural Income-tax Act, 1939, as amended by the Assam Act XXIII of 1989 with effect from December 28, 1989, unpaid cess under the Assam Taxation (on Specified Lands) Act, 1990, is to be allowed as a deduction from the net agricultural income under the Assam Act? - (II) If not, whether in view of the decision of the Supreme Court in CIT v. Gemini Cashew Sales Corporation, unpaid cess under the Land Act has still to be allowed as a deduction from the net agricultural income under the Assam Act, in a situation where the assessee has maintained its/his accounts in the mercantile system?
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