1989 (11) TMI 11 - HC - Income Tax

Summary

The High Court of Karnataka partially allowed the writ petitions challenging the constitutional validity of rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957. The assessments were quashed regarding the inclusion of income as back pool payment by the Coffee Board, and the matter was remanded for reassessment. The constitutional validity of rule 9(c) of the Rules was upheld.