Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kerala Page 62 of about 845 results (0.215 seconds)

Cit Vs. Lakshadweep Co-operative Marketing Federation Ltd.

Court : Kerala

Reported in : [2003]133TAXMAN653(Ker)

..... -1968 (following sub-clause was substituted for sub-clause (iii) with effect from 1-4-1968, 'the marketing of agricultural produce grown by its members, or') the assessee is entitled to the deduction benefit of section 80p(2)(a)(iii) of the income tax act'2. whether, on the facts and in the circumstances of the case and also in the light of the ..... to section 80p(2)(a)(iii) of the income tax act, 1961 (hereinafter referred to as 'the act') with retrospective effect from 1-4-1968 by the income tax (second amendment) act, 1998. the question of law formulated by the revenue were answered in favour of the revenue on the ground that since the member societies have not grown the agricultural produce marketed by the apex society, viz .....

P. Mohammed Ali Vs. Assistant Controller of Estate Duty and ors.

Court : Kerala

Reported in : [1978]114ITR892(Ker)

..... was called by counsel for the revenue also to the decision in k. p. mathew v. agricultural income-tax officer : [1974]96itr121(ker) , where it was recognised by a learned judge of this court, that an assessment to agricultural income-tax can validly be made against some only of the legal representatives without issuing notice to the others. ..... assessed) and sums imposed by way of penalty or interest under this act instead of to income-tax and sums imposed by way of penalty or interest under that act and to controller of estate duty instead of to income-tax officer.' section 46 of the indian income-tax act having been attracted to the case, the petitioner must seek his remedies, ..... passing on death' in the english and indian decisions. it was ruled .that having regard to section 46(1) of the indian income-tax act, 1922 and section 73 of the estate duty act, only 'the assessee in default' could be proceeded against and that the petitioners in that case who were not parties to the assessment .....

Krishna Bhatta Vs. Agrl. Income-tax Officer and Others.

Court : Kerala

Reported in : (1981)23CTR(Ker)142; [1981]132ITR21(Ker)

..... to a division bench. the question raised in this case is of some importance. the agrl. i.t. act, 1950, provides, in s. 41(1), for the imposition of penalty when an assessee under that act is in default in payment of agricultural income-tax. on such default, the agrl. ito may, in his discretion, direct that in addition to the amount of ..... the arrears a sum not exceeding that amount shall be recovered from the assessee by way of penalty. there is no time-limit specified in the act for passing an order ..... reasonable period if not, is a period of 16 years a reasonable period these are the questions realised in this original petition.the assessee in this case was assessed to agricultural income-tax for 1958-59, by order dated february 10, 1960, and a demand notice for rs. 2,787.54 was served on the assessee. out of this a sum .....

Girnar Industries Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [2010]187TAXMAN136(Ker)

..... include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.it is worthwhile to refer to the definition of 'manufacture' contained in section 2(r) of the special economic zones act, 2005, which is incorporated later under section 10aa of the income-tax act with ..... effect from 10-2-2006. it reads as follows:2(r) 'manufacture' means to make, produce, fabricate, assemble, process or bring into existence, by hand or by machine, a new product having a distinctive name, character or use and shall include processes such as refrigeration, cutting, polishing, blending, repair, remaking, re-engineering and includes agriculture ..... claimed deduction of export profit in respect of the blended tea exported from the industrial unit under section 10a of the income-tax act ('the act'). however, the assessing authority held that 'blending' does not answer the description of manufacture or processing and so much .....

Jindal Photofilms Ltd. Vs. State of Kerala and ors.

Court : Kerala

Reported in : [2006]146STC499(Ker)

..... , mattancherry [1992] 85 stc 337 and other cases.4. learned government pleader appearing for the respondent, on the other hand, submitted that the very purpose of amending rule 21(7) of the rules providing for payment of the tax due for the month of march every ..... acted in conscious disregard of its obligation and that the quantum of penalty is a matter of discretion. the counsel has also relied on the decision of the supreme court in hindustan steel ltd. v. state of orissa [1970] 25 stc 211 and of the division bench decision of this court in p.d. sudhi v. intelligence officer, agricultural income- tax and sales tax ..... month of march on or before the end of the month, in proceedings for imposition of penalty under section 45a of the kerala general sales tax act, 1963 (for short, 'the act'), the quantum of penalty can go beyond rs. 10,000.2. the appellant is a private limited company engaged in the sale of photographic .....

Tata Tea Ltd. Vs. Assistant Commissioner of Income-tax

Court : Kerala

Reported in : [2010]189TAXMAN303(Ker)

..... as refrigeration, cutting, polishing, blending, repair, remaking, re-engineering and includes agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.the finding of this court is that the purpose of incorporation of section 2(r) of the special economic zones act, 2005 into section 10aa of the income-tax act is to provide a liberal meaning to the word 'manufacture' which takes ..... . manufacture, for the purpose of this policy, shall also include agriculture, aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.this court also noticed that the definition of 'manufacture' contained in section 2(r) of the special economic zones act, 2005, was incorporated later under section 10aa of the income-tax act with effect from 10-2-2006, which is as follows:'manufacture .....

P.K. Vijaya, Akhil Furniture Works Vs. Intelligence Officer-1 and

Court : Kerala

..... profits after the said period.7. sri vijayan, learned counsel for the petitioner would place much emphasis on a division bench decision of this court in agricultural income tax and sales tax officer v. tata tea limited (2002) 127 stc 210 in order to canvass the position that the order of penalty is not sustainable if there is ..... the said decision repelling the contention that the period of 4 years limitation prescribed under sub-section (2)(a) of section 11 of the bengal finance (sales tax) act, 1941 shall be incorporated into the revisional and appellate powers of the authorities, the hon'ble supreme court held that the legislature has not provided any period within ..... imposition of penalty, the orders issued even beyond the period of limitation prescribed for the assessment, is sustainable. referring to the provisions contained in the orissa sales tax act, 1947, it is held by that court that since no time limit has been fixed by the legislature for imposition of penalty, it is not open to .....

Antony M.T Vs. District Collector,

Court : Kerala

..... and not through court in compulsory acquisition. the property is situate within the limits of the corporation of kochi. therefore the same cannot be termed as an agricultural land in view of the provisions of the income tax act.2. each of the petitioners would be liable to pay 1% of the sum fixed as sale consideration under section 194 ia of the ..... is subject to the condition that the sale consideration due to each of the petitioners exceeds 50 lakhs. no deduction under section 194 ia of the income tax act need be made if the sale consideration due to anyone of the petitioners is less than 50 lakhs.3. the first and the second respondents shall disburse the amounts ..... its managing director vyttila kochi-682 019. wp(c).no. 24103 of 2013 (k) 4. commissioner of income tax (tds) office of the commissioner of income tax c.r.buildings, i.s.press road, kochi-682 018 r by sri.jose joseph, sc, for income tax r by government pleader sri. t.k shaij raj r by sri.k.jaju babu,sc,kochi metro rail .....

A.K.ismail Vs. Nediyenga Service Co-operative Bank Ltd.

Court : Kerala

..... and not through court in compulsory acquisition. the property is situate within the limits of the corporation of kochi. therefore the same cannot be termed as an agricultural land in view of the provisions of the income tax act.2. each of the petitioners would be liable to pay 1% of the sum fixed as sale consideration under section 194 ia of the ..... is subject to the condition that the sale consideration due to each of the petitioners exceeds 50 lakhs. no deduction under section 194 ia of the income tax act need be made if the sale consideration due to anyone of the petitioners is less than 50 lakhs.3. the first and the second respondents shall disburse the amounts ..... its managing director vyttila kochi-682 019. wp(c).no. 24103 of 2013 (k) 4. commissioner of income tax (tds) office of the commissioner of income tax c.r.buildings, i.s.press road, kochi-682 018 r by sri.jose joseph, sc, for income tax r by government pleader sri. t.k shaij raj r by sri.k.jaju babu,sc,kochi metro rail .....

Aswathy Mohandas Vs. the CochIn University of Science

Court : Kerala

..... and not through court in compulsory acquisition. the property is situate within the limits of the corporation of kochi. therefore the same cannot be termed as an agricultural land in view of the provisions of the income tax act.2. each of the petitioners would be liable to pay 1% of the sum fixed as sale consideration under section 194 ia of the ..... is subject to the condition that the sale consideration due to each of the petitioners exceeds 50 lakhs. no deduction under section 194 ia of the income tax act need be made if the sale consideration due to anyone of the petitioners is less than 50 lakhs.3. the first and the second respondents shall disburse the amounts ..... its managing director vyttila kochi-682 019. wp(c).no. 24103 of 2013 (k) 4. commissioner of income tax (tds) office of the commissioner of income tax c.r.buildings, i.s.press road, kochi-682 018 r by sri.jose joseph, sc, for income tax r by government pleader sri. t.k shaij raj r by sri.k.jaju babu,sc,kochi metro rail .....