Agricultural Income - Judgment Search Results

Commissioner of Agricultural Income-tax Vs. CochIn Malabar Estates and ...

Court: Kerala

Reported in: [1994]207ITR398(Ker)

the appeals, the Appellate Tribunal allowed a sum of Rs. 1,132 as a permissible deduction in computing the agricultural income of the assessee. The said sum represented expenses incurred in connection with sales tax appeals. Aggrieved by the … K.S. Paripoornan, J.1. These two references are made by the Kerala Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode, as per the statement of the case dated February 12, 1987. The assessing

C.L. Ravi Chandran Vs. Commissioner of Agricultural Income-tax and ors ...

Court: Chennai

Reported in: [2000]243ITR702(Mad)

MGR District. They cultivate cas-uarina in the said land and they are duly assessed under the Tamil Nadu Agricultural Income-tax Act, 1955, (hereinafter called 'the Act'). The said land falls within the definition of Section 2(vv)(xii)(B) of the … to the petitioners, the respondents failed to see that in their own Rule 7A of the Tamil Nadu Agricultural Income-tax Rules, 1955, the casuarina is classified as fuel plantation. According to the petitioner, the first respondent failed to

Pullangode Rubber and Produce Co. Ltd. Vs. Commissioner of Agricultura ...

Court: Kerala

Reported in: [1986]160ITR339(Ker)

for levelling of the football ground and the tractor charges which is incidental to the purpose of deriving agricultural income ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal is justified in … T. Kochu Thommen, Actg. C.J.1. The following two questions have been referred to us by the Agricultural Income-tax Appellate Tribunal, Additional Bench, Kozhikode :'1. Whether, on the facts and in the circumstances of the case, the

State of Tamilnadu (by Commissioner of Agricultural Income-tax) Vs. V. ...

Court: Chennai

Reported in: [1993]201ITR412(Mad)

The above-referred to five tax case revisions are by the Revenue under section 54 of the Tamil Nadu Agricultural Income-tax Act, 1955, and they are against the common order dated January 10, 1992, in the corresponding five appeals … against the common order dated January 10, 1992, in the corresponding five appeals by the assessee-respondent before the Agricultural Income-tax Appellate Tribunal in respect of five assessment years 1986-87 to 1990-91. The said order allowed all the said

Agricultural Income Tax officer and Anr. Vs. Goodricke Group Ltd. and ...

Court: Supreme Court of India

'REPORTABLE' IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.9043 OF2003AGRICULTURAL INCOME TAX OFFICER & ANR. ... Appellants VERSUS GOODRICKE GROUP LTD. & ANR. ... Respondents JUDGMENT R. F. Nariman,

Commissioner of Agricultural Income Tax Vs. M.N. Moni

Court: Supreme Court of India

Reported in: (2007)210CTR(SC)82; [2007]291ITR387(SC); 2007(3)KLT339(SC); 2007(8)SCALE148; (2007)10SCC584

by a Division Bench of the Kerala High Court answering the reference made to it under the Kerala Agricultural Income Tax Act, 1952 (in short the 'Act') in favour of the respondent (hereinafter referred to as the 'assessee'). … the executor of the estates of the assessee. The assessee owned an estate, namely, 'Woodland Estate'. Assessee derived agricultural income from coffee, pepper, arecanut, coconut, cardamom and coco. For the assessment years i.e. 1982-83 and 1983-84 the assessee

Commissioner of Agricultural Income-tax Vs. P.V. Balakrishnan Nair and ...

Court: Supreme Court of India

Reported in: (2004)186CTR(SC)101; [2003]264ITR563(SC)

Section 184(2) of the Income-tax Act, 1961, which is in pari materia with Section 27(2) of the Kerala Agricultural Income-tax Act, 1950. We accordingly dismiss these appeals. - INDIAN PENAL CODE, 1890 Section 300 :[Dr. Arijit Pasayat

Commissioner of Agricultural Income Tax Vs. Emerald Valley Estates

Court: Supreme Court of India

Reported in: (2001)9SCC747

against the Government of Kerala is not an expenditure incurred wholly and exclusively for the purpose of deriving agricultural income and therefore is not an allowable expenditure under Section 5(j) of the Agricultural Income Tax Act, 1950?” It … the purpose of deriving agricultural income and therefore is not an allowable expenditure under Section 5(j) of the Agricultural Income Tax Act, 1950?” It did so in relation to Assessment Year 1981-82. It accepted the contention on behalf

Commissioner of Agricultural Income Tax, Trivandrum Vs. Kerala Estate ...

Court: Supreme Court of India

Reported in: AIR1986SC1750; (1986)58CTR(SC)136; [1986]161ITR155(SC); 1986(2)SCALE10; (1986)3SCC584; [1986]3SCR161; 1986(2)LC515(SC)

circumstances of the case the Tribunal was justified in holding that the amount of Rs. 33,747.09 is not agricultural income for the assessment year 1964-65.2. The assessees Kerala Estate Mooriad Chalapuram, is a broad description of seven persons … appeal by special leave is directed against the judgment of the High Court of Kerala disposing of an Agricultural Income-tax Reference and answering the following question in favour of the assessee and against the Revenue:Whether on the facts

Commissioner of Agricultural Income-tax, Coorg Vs. New Ambadi Estates ...

Court: Supreme Court of India

Reported in: [1967]63ITR325(SC)

Bhargava, J.1. The respondent is a company which, for assessment to agricultural income-tax under the Coorg Agricultural Income-tax Act, 1951 (hereinafter referred to as 'the Act'), for the assessment year 1952-53, … Bhargava, J.1. The respondent is a company which, for assessment to agricultural income-tax under the Coorg Agricultural Income-tax Act, 1951 (hereinafter referred to as 'the Act'), for the assessment year 1952-53, filed a return showing a