Supreme Court of India
Assistant Commissioner of Agricultural Income Tax & Ors. v. Mis. Netley B Estate & Ors.
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2 Supreme Court benches have cited this judgment.
From the 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 actual cash receipts 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 its dissolution in respect of income received for supply of goods made by the firm prior to its dissolution, since
Authorities it was built on
Where later benches applied it
- 2023 The State of Himachal Pradesh and Others v. Goel Bus Service Kullu Etc. Etc.
- 2017 Eurotex Industries and Exports Limited & Anr. v. State of Maharashtra & Anr.
Of those, 1 referred to · 1 mentioned
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