An AOP assessed to MMR of tax – liable to partial integration of agricultural income

AOP assessed at MMR of tax is paying tax at 30% with no exemption and tax is not levied based upon slab rates.  It has non agricultural income of Rs 3,00,000/- and Agricultural income of Rs 40,00,000/- One of the basic condition of partial integration is that it should have non ari income above the exemption limit. Since this is an AOP taxed at MMR it has no exemption limit.  In such a case will partial integration of the agricultural income be justified? The AO claims its justified. Since the AOP is not taxed at slab rates, the AO has…

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