Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Sorted by: old Page 11 of about 41,055 results (0.638 seconds)

Kedar NaraIn Singh Vs. Commissioner of Income-tax, C.P. and U.P.

Court : Allahabad

Reported in : [1938]6ITR157(All)

..... the revenue authorities.the next question is whether the assessee is entitled to claim exemption in respect of this sum. before the income-tax officers it was contended that the sum received by him was agricultural income, but this contention was not advanced before us. the assessee is only a reversioner of the estate and not the owner thereof during the lifetime of the ..... of sec. 25 of the court of wards act and sec. 41 of the income-tax act the petitioner is liable to be assessed to income-tax under the indian income tax act, 1922.'section 41 of the act simply says that 'in the case of income, profits or gains chargeable under this act which are received by the court of wards... the tax shall be levied upon and recoverable from such court .....

P.C. Mullick Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1938)40BOMLR780

..... ghose, deceased,) appeal from a judgment of the high court of judicature at fort william in bengal delivered on a reference by the commissioner of income-tax under section 66, sub-sections (1) and (2), of the indian income-tax act.2. the testator died in october, 1931. by his will he appointed the appellants (and another) his executors. he directed them to pay his ..... the year 1932-3, liable to tax for the year 1933-4, at rs. 81,078.4. he arrived, at this figure by the following procedure :-he ascertained the total taxable income received during the relevant year as amounting to rs. 1,89,901, and the agricultural income (within the meaning of section 4(3) (viii) of the act) so received at rs. 90,015 .....

Messrs P.C. Mullick and Another Vs. Commissioner of Income-tax, Bengal

Court : Privy Council

..... deceased) appeal from a judgment of the high court of judicature at fort william in bengal delivered on a reference by the commissioner of income-tax under s. 66, sub-ss. 1 and 2, income-tax act. the testator died in october 1931. by his will he appointed the appellants (and another) his executors. he directed them to pay ..... income-tax officer assessed the income of the appellants of the year 1932-33, liable to tax for the year 1933-34, at rs. 81,078. he arrived at this figure by the following procedure: he ascertained the total taxable income received during the relevant year as amounting to rs. 1,89,901, and the agricultural income (within the meaning of s. 4 (3) (viii) of the act ..... ) so received at rs. 90,015. he next ascertained the obligations which fell to be discharged by the executors during the year out of the income of the testator's estate. these obligations (which he .....

The Commissioner of Income-tax Vs. S.L. Mathias

Court : Mumbai

Reported in : (1939)41BOMLR157

..... coffee estates in mysore is exempt from taxation under the second proviso to section 4(2) of the indian income-tax act as being income that has accrued or arisen outside british india?6. the high court was of opinion that the income in question was ' income from agriculture', and that it arose or accrued in mysore. 'whatever may be said as to 'profits' or 'gains', the ..... the provisions of a sub-section is intended as complete exemption from the tax. the distinction is between exempting a class of income in some events and exempting it in all events. the case of income-tax commissioner, bihar and orissa v. maharajadhiraj of darbhanga was a case of 'agricultural income' to which the act does not apply [section 4(3)(viii)]. 'the exemption is conferred, and .....

Commissioner of Income-tax, Madras Vs. S.L. Mathias

Court : Privy Council

..... of his coffee estates in mysore is exempt from taxation under proviso 2 to s. 4 (2), income-tax act, as being income that has accrued or arisen outside british india ? the high court was of opinion that the income in question was "income from agriculture"and that it arose or accrued in mysore, whatever may be said as to 'profits' or 'gains ..... , they held that the exemption to which the assessee was entitled under this proviso was of the same scope as the exemption of "agricultural income"as defined in sec. 2 (1) of the act. finding that the process applied to the coffee beans after they are picked was only a process "ordinarily employed by the cultivator to render ..... from the provisions of a sub-section is intended as complete exemption from the tax. the distinction is between exempting a class of income in some events and exempting it in all events. the case in 62 ia 2157was a case of "agricultural income"to which the act does not apply [s. 4 (3) (viii)]. the exemption is conferred and .....

The Secretary of State for India in Council Represented by the Collect ...

Court : Chennai

Reported in : AIR1939Mad651; (1939)1MLJ780

..... a particular stretch of water has been held to be an incorporeal hereditament and i have been referred to cases under the income-tax act in india in which rent from fisheries has been held not to be agricultural income. it seems to me that neither of these classes of cases gives very much assistance in deciding the question before me. ..... it is not a question whether the leasing of a right of fishery is an incorporeal hereditament but a question whether the income derived therefrom is rent for the ..... is really quite a different matter: nor is it a question whether a fishery rent is income from agriculture; for in my opinion the rental value which is the basis of assessment under section 79 of the local boards act is clearly not confined to agricultural land, but includes royalties for minerals and in fact rent in its widest form. i .....

The Chairman, Municipal Council and anr. Vs. Sri Rajah Vyricherla Nara ...

Court : Chennai

Reported in : AIR1939Mad946; (1939)2MLJ304

..... of the total value, all interests were to be grouped together.6. before the amendments, which were introduced by the amending act of 1930, section 82 of the act was not really applicable to agricultural lands and it is probable that the legislature may not have considered the possibility of an estate, like the anakapalli estate, lying ..... of the anakapalli estate which is situated within municipal precincts of the second appellant. the estate comprises ryoti agricultural lands, the ryots being entitled to the kudiwaram interest. to this estate the provisions of the madras estates land act apply. the respondent was assessed by the second appellant at a sum of rs. 74,447-0- ..... and prohibited enhancement of any rents save as is provided by the act, the assessment in respect of which he was required to pay property tax should be based upon the actual income he received in respect of his melwaram interest during the relevant years. this income amounted to rs. 37,698-11-1. there is no dispute .....

Radha Swami Satsang Sabha Vs. Tara Chand and ors.

Court : Allahabad

Reported in : AIR1939All557

..... in re foveaux; cross v. london antivivisection society (1895) 2 ch. d. 501, commissioner for special purposes of the income-tax v. pemsel (1891) a.c. 531 and commissioners of inland revenue v. j.f. yorkshire agriculture society (1928) 1 k.b. 611. it is unnecessary for us to consider these authorities, inasmuch as foamed counsel ..... for the diffusion of useful, knowledge, the diffusion of political education or for charitable purposes....25. section 20 gives a list of societies registrable; under the act, and among them are included charitable societies and societies established for the promotion of instruction and the diffusion of useful knowledge the sabha--consisting at that time of ..... 2, (i.e. the secretary of state for india), reads as follows:that the local government having already made a declaration under section 6, land acquisition act, that the purpose for which the land is being acquired are purposes (sic) likely to prove useful to the public within the meaning of section 40, the .....

Sri Raja Vyricherla Narayana Gajapatiraju Bahadur Garu Vs. the Revenue ...

Court : Mumbai

Reported in : (1939)41BOMLR725

..... at 750.13. a case in many respects similar to clay's case is that of glass v. inland revenue (cit. sup.). that also was a case arising under the finance (1909-1910) act, 1910, and was one where land of an agricultural value of 3,379 had been sold in 1911 to certain water commissioners for 5,000, they being the only ..... harbour but for its compulsory acquisition by the harbour authority. he would also seem to have so valued it upon the footing that the spring could have been made an income-earning concern on february 13, 1928. he would otherwise have made a substantial discount from the rs. 1,05,000. it is plain, therefore, that, in view of the fact ..... , depreciation of machinery, and interest on the capital outlay, would come to rs. 12,273; but, taking these items at the round figure of rs. 13,000, the net annual income from the spring would be rs. 5,250. this he capitalised at 20 years purchase, and so arrived at the rs. 1,05,000. having regard, amongst other things, to .....

State Tax Comm'n Vs. Van Cott

Court : US Supreme Court

..... court of utah holding the salaries of an attorney for the reconstruction finance corporation and the regional agricultural credit corporation, both federal agencies, exempt from state taxation does not rest squarely upon the exemption in the utah income tax law of salaries received from the united states "for services rendered in connection with the exercise of ..... function. [ footnote 1 ]" (italics supplied.) in his return of income taxes to the state for 1935 under this law, respondent claimed "as deduction" and "as exempt" page 306 u. s. 513 salaries paid him as attorney for the reconstruction finance corporation and the regional agricultural credit corporation, both federal agencies. the exemptions were denied by the ..... may recognize such a change, which may affect the result, by setting aside the judgment and remanding the case so that the state court may be free to act. we have said that to do this is not to review, in any proper sense of the page 306 u. s. 516 term, the decision of .....