Guwahati Court May 1950 Judgments
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Jyotirindra Narayan Sinha Choudhury and ors. Vs. the State of Assam
Court: Guwahati
Decided on: May-09-1950
Ram Labhaya, J.1. This judgment shall dispose of Income-tax References Nos. 1-9 of 1949. These are references by which certain questions of law have been referred to this Court under Section 28 (2) of the Assam Agricultural Income-tax Act, 1939, hereafter called the Assam Act, by the Member, Assam Board of Agricultural Income-tax, Shillong.2. The references in all these nine cases were made as a result of petitions filed by different assessees when they felt aggrieved by the orders of the Appellate Assistant Commissioner of Agricultural Income-tax, Assam. The following four questions are common in References Nos. 2-9.(i) Whether the amounts realised by the petitioners from sale of Sal trees are capital receipts or revenue receipts ?(ii). Whether, in the event of the amount realised by the petitioners from the Sal trees in question being held as revenue receipts, such receipts can be regarded as agricultural income within the meaning of Section 2 (a) of the Assam Agricultural Income-ta...
Jyotirindra Narayan Sinha Choudhury and Others Vs. the State of Assam.
Court: Guwahati
Decided on: May-09-1950
RAM LABHAYA, J. - This judgment shall dispose of Income-tax References Nos. 1-9 of 1949. These are references by which certain questions of law have been referred to this Court under Section 28(2) of the Assam Agricultural Income-tax Act, 1939, hereafter called the Assam Act, by the Member, Assam Board of Agricultural Income-tax Shillong.The references in all these nine cases were made as a result of petitioner filed by different assessees when they felt aggrieved by the orders of the Appellate Assistant Commissioner of Agricultural Income-tax, Assam. The following four questions are common in References Nos. 2-9.(i) Whether the amounts realised by the petitioner from sale of Sal trees are capital receipts or revenue receipts ?(ii) Whether, in the event of the amount realised by the petitioner from the Sal trees in question being held as revenue receipts, such receipts can be regarded as agricultural income within the meaning of Section 2(a) of the Assam Agricultural Income-tax Act, 1...
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