Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Court: kolkata Page 13 of about 1,269 results (0.110 seconds)

Commissioner of Agricultural Income-tax Vs. Sultan Ali Gharami.

Court : Kolkata

Reported in : [1951]20ITR432(Cal)

..... and referred the following question :-'whether on the facts and circumstances of the case the duty imposed on the assessee under section 24(1) of the bengal agricultural income-tax act, 1944, for furnishing the return of his agricultural income of the previous year (1943-44), relative to the assessment year 1944-45, could endure beyond that assessment year so as to be effective for the ..... chakravartti, j. - this is a reference under section 63(1) of the bengal agricultural income-tax act and concerns a somewhat tricky point of procedure, arising out of the following facts.on the 8th february, 1945, a general notice under section 24(1) of the bengal agricultural income of the 'pervious year', relative to the assessment year 1944-45. the respondent assessee did not file any return .....

Maharaja Birendra Kishore Manikya Bahadur Vs. Secretary of State for I ...

Court : Kolkata

Reported in : AIR1921Cal262,61Ind.Cas.112

..... vakils.6. we have next to consider the questions referred by the board of revenue to this court for decision:(1) is selami or premium agricultural income within the meaning of section 2(1) of the indian income tax act, 1918, when charged.(a) for the settlement of waste lands or abandoned holdings?(b)for recognition of a transfer of a holding from one tenant ..... to another?(2) are illegal abwabs, such as uttarayan agricultural income within the meaning of that section?7. section 4 provides that agricultural income shall not be chargeable to income tax. section 2(1)(a) lays .....

In Re: Bishnu Priya Chowdhurani

Court : Kolkata

Reported in : AIR1924Cal337

..... the following explanation : 'this is the rate adopted in this district for bastu and other non-agricultural rents in estates for which no reliable evidence is produced to show a more exact estimate. the main principle of the income tax act is that it is the duty of the assessee to supply the materials of his assessment [vide ..... from this it will be seen that the income tax officer assumed that the assessee hid tenants holding non-agricultural land and that he derived income therefrom. the assessee in his verified return of income under section 22(2) of the act, had stated that he had no such income but the income tax officer required him to prove that negative and ..... ' - held that he had failed to prove it, and proceeded to make an assessment on the general assumption that a landlord must have income for such non-agricultural sources assessable to income-tax.5. when the case came before the assistant commissioner on appeal, the same attitude was adopted. it was assumed that there must be non .....

Commissioner of Agricultural Income-tax Vs. Achintyanath Sasmal

Court : Kolkata

Reported in : [1971]82ITR668(Cal)

sankar prasad mitra, j.1. in this reference under section 63(2) of the bengal agricultural income-tax act, 1944, the question is as follows :'whether, on the facts and in the circumstances of the case, and on a correct interpretation of rule 4(2)(a), the appellate tribunal ..... of the accounting year and not at the average price at which paddy had been sold in the locality during the previous year, and in remanding the case to the agricultural income-tax officer with direction to that effect?'2. it appears that the points raised in the statement of facts are all academic so far as the accounting year in question is ..... , 1952, which was made by the governor of west bengal in the exercise of the power conferred by sub-section (1) of section 3 of the essential supplies (temporary powers) act, 1946, and in particular by clauses (c), (d), (f), (h), (i) and (j) of sub-section (2) of that section, read with the notification of the government of india in .....

Commissioner of Income-tax Vs. Clive Insurance Co. Ltd.

Court : Kolkata

Reported in : [1972]85ITR531(Cal)

..... to taxation of agricultural income, he shall be entitled to a deduction from the indian income-tax payable by him- (a) of the amount of the tax paid in pakistan under any law aforesaid on such income which is liable to tax under this act also; or (b) of a sum calculated on that income at the indian rate of tax ; whichever is less ..... construing the various clauses of sub-rule (2) of rule 3 of the orissa agricultural income-tax rules, as already pointed out, those clauses deal with the deductions permissible out of the total agricultural income of an assessee for the purpose of assessing agricultural income-tax. it is well settled that the principle of strict construction of fiscal statutes will ..... liberally in favour nf the assessee. the learned counsel has referred to the following decisions in support of his contention: commissioner of agricultural income-tax v. raja jagadish chandra deo dhabal deb, [1949] 17 i.t.r. 426 (cal.), upper india chamber of commerce, cawnpore v. commissioner of .....

In Re: Mohanpur Tea Co. Ltd.

Court : Kolkata

Reported in : AIR1938Cal148

..... it was held that when tea is grown and manufactured in british india a portion of the income, profits and gains, derived from its sale in british india must be regarded as 'agricultural income' and therefore outside the scope of the income-tax act by reason of section 4 (3) (viii), income-tax act. this principle has subsequently been recognized by rule 24 made under section 59 of the ..... act. the material paragraph of the rule is as follows:income derived from the sale of tea grown and manufactured by the .....

Commissioner of Income-tax Vs. Jhanzie Tea Association

Court : Kolkata

Reported in : (1989)79CTR(Cal)5,[1989]179ITR295(Cal)

..... of the income-tax act because that would be income from agriculture. the manufacturing process after the tea is grown gives rise to business income. the sale proceeds of such manufactured tea is assessed to tax after making allowances for the agricultural activities. rule 8 of the income-tax rules provides the procedure for assessment of the composite income and apportionment of the income between two heads, 'agriculture' and 'business'. the income arising out ..... agreements have not been acted upon. the agreements clearly provide that the terms and conditions of the agreement will come into effect from a date anterior to the date of execution of the deeds of conveyance. it has been categorically provided in the agreement that all rents, taxes, cesses, income-tax, super profits tax, surtax, sales tax, agricultural income-tax, assam carriage tax, road tax and all other taxes and outgoings, etc .....

Mohanpura Tea Company, Limited, Vs. Re.

Court : Kolkata

Reported in : [1937]5ITR118(Cal)

..... its sale in british india must be regarded as 'agricultural income' and therefore, outside the scope of the indian must be regarded as 'agricultural income' and therefore, outside the scope of the indian in-come tax act by reason of section 4(3)(viii) of the indian income tax act. this principle has subsequently been recognised by rule 24 ..... made under section 59 of the act. the material paragraph of the rule is as follows : 'income derived from the sale ..... been assessed, but they rely on the following provviso to sub-section (2) introducted into the act by the indian income tax amendment act, 1933 : provided further that nothing in this sub-section shall apply to income from agriculture arising or accruing in a state in india from land for which any annual payment in money .....

Hindustan Lever Ltd. Vs. Commissioner of Income Tax, Kol-ii

Court : Kolkata

..... through the materials on record, we find that the question, whether the amount of cess paid by an assessee under the assam agricultural income tax act on green tea leaf is allowable as a business expenditure in computing the composite income under rule 8 of the income tax rules, 1962, has already been decided by a division bench of this court in the case of commissioner of ..... tea grown and manufactured by the assessee cess payable under the assam agricultural income tax act on green tea leaves is allowable as a business expenditure in computing the composite income under rule 8 of the income tax rule, 1962? b) whether the condition precedent for the exercise of the owner under section 263 of the income tax act has been satisfied in the facts and circumstances of the case .....

Commissioner of Income-tax, West Bengal Ii Vs. Ukhara Estate Zamindari ...

Court : Kolkata

Reported in : AIR1971Cal125,[1971]82ITR103(Cal)

..... argument that salami is always a capital receipt. it is not like rent or royalty. in board of agricultural income-tax, assam v. sm. sindhurani chaudhurani : air1957sc729 the supreme court had to consider a point under the assam agricultural income-tax act. kapur, j. in delivering the judgment of the supreme court in that case observed at p. 733:--' ..... salami is thus not rent and both parties have proceeded on that basis and it could not be called revenue within the meaning of the word used in the definition of agricultural income under section 2 ..... it is impossible upon the facts as stated to say that the salami received by either assessee in this case constitute part of their income and, therefore, assessable to agricultural income-tax.'the tenor of this decision appears to be that it is not an absolute proposition of law that salami is always a capital receipt .....