Court : Supreme Court of India
Reported in : (1994)116CTR(SC)134; [1993]204ITR349(SC); 1994(1)KLT217(SC); 1993(4)SCALE695; (1994)1SCC741
..... whether the amounts expended by the assessee, who is in appeal before us by way of charges paid to his auditors for the purposes of preparing his returns of income under the agricultural income tax act, 1950 were allowable expenditure under section 5(j) thereof. thereunder, a deduction could be allowed in respect of 'any expenditure laid out or expended wholly and exclusively for the ..... purposes of deriving the agricultural income'. the high court, basing itself on its earlier judgment in commissioner of income tax v. nilambur rubber company limited : [1969]71itr686(ker) , held that only amounts expended in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2001]248ITR567(SC)
..... a composite income is eligible to both income tax under the indian income tax act, 1961 and the assam agricultural income tax act, 1939. 2. in this context, being aggrieved by the decision of the agricultural income tax officer of the state of assam (state officer) who refused to accept the computation of agricultural income made by the income tax officer (central officer) under the income tax act, 1961 (central act) for the purpose of the levy of assam agricultural income tax for the ..... constitution definition of agricultural income under article 366(1) of the constitution, the agricultural income tax officers of the state are bound by the computation of agricultural income made by the income tax officer under the central act. they also contended before the high court that the assam agricultural income tax act (hereinafter referred to as `the state act) has not specifically authorised the state officers acting under the said act to recompute the agricultural income which was already .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1976)4SCC482
..... determination in this appeal by certificate against a full bench decision of allahabad high court is, whether a person who owns some agricultural land can be assessed to tax under u.p. agricultural income tax act, 1948 (hereinafter referred to as the act) in respect of agricultural income derived from land which was no longer held in the assessement year or previous year. the high court answered this question ..... above contention it would be appropriate to reproduce the relevant provisions of the act. section 2(1) of the act defines agricultural income to have the same meaning as is assigned to it in indian income tax act, 1922. agricultural income tax means, according to clause (3) of section 2, to be tax payable under the act and includes super tax. clause (11) of section 2 defines a person as under: person means .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC768; [1957]32ITR466(SC)
..... determination would be that the assessee would not be liable to assessment under the indian income-tax act but he would have to pay the agricultural income-tax which would be levied upon him under the relative agricultural income-tax acts. the only enquiry which would therefore be relevant is whether the income in question is agricultural income within the terms of the definition thereof and that would have to be determined in ..... used for agricultural purposes' within the definition of agricultural income as given both in the indian income-tax act and in the several agricultural income-tax acts passed by the various states. 89. it may be noted at the outset that the definition of 'agricultural income' given in section 2(1) of the indian income-tax act is in identical terms with the definitions of that term as given in the various agricultural income-tax acts passed by the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC887; [1958]33ITR472(SC); [1958]1SCR296
..... leave against the judgment of the high court of judicature at allahabad raises a question of the interpretation of s. 11(1) of the u.p. agricultural income-tax act, 1948, act iii of 1949 (hereinafter referred to as 'the act'). 2. the appellants are the trustees of the estate settled on trust under the last will and testament dated may 17, 1917, of one j ..... to be holding land on behalf of beneficiaries and can the beneficiaries be said to be jointly interested in the land or in the agricultural income derived therefrom within the meaning of section 11(1) of the u.p. agricultural income-tax act, 1948 ?' 10. the said reference was heard by the high court and by its judgment dated april 19, 1955, the high court held .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1971)2SCC529
..... two questions of law referred to it by the assam board of revenue under section 28(2) of the assam agricultural income tax act, 1939 (assam act 9 of 1939) (to be hereinafter referred to as the act) in the negative. the two questions referred for the advisory opinion of the high court are:(1) whether on the ..... percent of the amounts actually spent by the assessee for charitable purposes from the agricultural income was admissible as deduction under rule 2(2) of the rules framed under the assam agricultural income tax act.aggrieved by the decision of the high court, commissioner of taxes, assam has brought this appeal. 2. we shall now briefly set out the ..... of appeals preferred by the assessee to question the finding of assistant commissioner of taxes to the effect that the amount donated to jalan charity trust were amounts actually spent for charitable purposes within the meaning of assam agricultural income tax act.(2) whether on the facts and in the circumstances of the case the board .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC375; 20(1954)CLT1(SC); [1954]1SCR1
..... part of the abolition act itself should not, it is argued, make any difference in principle. as the question is of some importance ..... january following and it was passed on the 28th september, 1951. there was an agricultural income-tax act in force in the state of orissa from the year 1947 which provided a progressive scale of taxation on agricultural income, the highest rate of tax being 3 annas in the rupee on a slab of over rs. 30,000 received ..... 889. which held two provisions of the bihar land reforms act, namely, sections 4(b) and 23(f) to be unconstitutional on the ground, among others, that these provisions constituted a fraud on the constitution. the fact that the provisions in the amended agricultural income-tax act were embodied in a separate statute and not expressly made a .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC362; [1961]41ITR169(SC); [1961]2SCR74
..... under section 4(3)(viii). 8. we may briefly refer to the authorities which illustrate the meaning of 'agricultural income' in section 2(1) of the income-tax act. 9. in nawab habibulla v. commissioner of income tax, bengal (1943) l.r. 70 indap 14 privy council held that the remuneration received by a mutwalli of a wake estate, not depending on the nature of the properties ..... assets which constitute the wake nor on the amount of income derived from the wake estate, is not agricultural income within the meaning of section 2(1) of the indian income-tax act even though the income derived by the wake estate is from properties used for agricultural purposes. 10. in premier construction co., ltd. v. commissioner of income tax, bombay city (1948) l.r. 75 indap 246 it was .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC2057; [1970]76ITR706(SC); [1970]1SCR780
..... assam & nagaland whereby nine petitions filed by the respondents under article 226 of the constitution were allowed and the assessment orders made under the provisions of the assam agricultural income-tax act, 1939, hereinafter called the 'act', were quashed.2. the facts may be first stated. d.c. choudhuri and s.c. dutt petitioners in four of the writ petitions owned the martycherra tea estate ..... refuse to register it or may cancel its registration if it is already registered.provided ...section 30 of the act which corresponds to section 34 of the income-tax act which deals with income escaping assessment may now be reproduced :-if for any reason any agricultural income chargeable to agricultural income-tax has escaped assessment for any financial year, or has been assessed at too low a rate or has .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC831; [1970]75ITR18(SC); [1969]1SCR698
..... made in respect of the respondents for the assessment years 1955-56 and 1957-58 under the assam agricultural income-tax act, 1939, hereinafter called the act. 2. a general notice was issued under section 19(1) of the act for submission of the return for the purpose of agricultural income-tax on april 13, 1955, for the assessment year 1955-56. according to the departmental authorities a notice ..... years on receipt of the return but that was not done.4. section 19 is almost in the same terms as section 22 of the income-tax act, 1922, hereinafter called the income-tax act. section 19(1) reads as follows : 'the agricultural income-tax officer shall, on or before the first day of may for the year commencing 1st april, 1939 or any later day notified by government .....
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