Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17 income tax authotities Sorted by: old Page 13 of about 41,055 results (0.653 seconds)

Tigner Vs. Texas

Court : US Supreme Court

..... 285 . [ footnote 4 ] see, for instance, the findings and declarations of policy embodied in the agricultural adjustment act of 1938, 52 stat. 31, 120, 202, 215, 586, 775. compare seager and gulick, op. cit. supra, note 2 pp. 322-23; black, agricultural reform in the united states, pp. 1-61, 337-49; nourse, davis and black, three years ..... 315-49. compare, as to railroad and express consolidations, 5(8) of the interstate commerce act as ..... of the agricultural adjustment administration, passim; nourse, marketing agreements under the a.a.a. pp. .....

Raja Bahadur Sir Rajendra Narayan Bhanj Deo Vs. Commissioner of Income ...

Court : Privy Council

..... the said question ought to be answered in the affirmative, and that it should be declared that he is exempt from liability to income-tax in respect of the non-agricultural income derived by him from kanika. the statement sets out the history of the relationship of the east india company after its occupation of orissa ..... i. e. the appellant's incomes from his kanika raj are exempt from taxation under the indian taxation act, 1922 ? the reference to the indian taxation act, 1922, is admittedly a clerical error for the indian income-tax act, 1922 (hereinafter referred to as "the act"). the respondent on 17th july 1934, refused the appellant's ..... the treaty. by petition dated 23rd november 1932, the appellant requested the respondent, who is the commissioner of income-tax for bihar and orissa, to refer to the high court under the provisions of s. 66 (2), income-tax act, 1922, the question whether on the terms of the kaoolnama dated 22nd november, 1803, the petitioner's ( .....

Sir Rajendra Narayan Bhanj Deo Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1940)42BOMLR1182

..... that the said question ought to be answered in the affirmative, and that it should be declared that he is exempt from liability to income-tax in respect of the non-agricultural income derived by him from kanika.4. the statement sets out the history of the relationship of the east india company after its occupation of ..... s (i.e. the appellant's) incomes from his kanika raj are exempt from taxation under the indian taxation act, 1922 ' the reference to the indian taxation act, 1922, is admittedly a clerical error for the indian income-tax act, 1922 (hereinafter referred to as 'the act'). the respondent on july 17, 1934, refused the appellant's ..... by petition dated november 23, 1.932, the appellant requested the respondent, who is the commissioner of income-tax for bihar and orissa, to refer to the high court under the provisions of section 66 (2) of the indian income-tax act, 1922, the question 'whether on the terms of the kaoolnama dated november 22, 1803, the petitioner' .....

In Re: Manager, Radhika Mohan Roy Ward's Estate

Court : Kolkata

Reported in : AIR1941Cal443

..... received by the assessee in the present ease as interest on arrears of rent under the provisions of section 67, ben. ten. act, was agricultural income within the meaning of section 2 (1), income-tax act. it is conceded on both sides that the present case, if it comes at all under section 2 (1), comes under clause ..... it revenue within the meaning of section 2 (1) (a), income-tax act. for these reasons i am of the opinion that interest on arrears of rent payable under section 67, ben. ten. act, is not agricultural income and therefore assessable to income-tax. the commissioner of income-tax, bengal, is entitled to his costs of this reference. we assess ..... is earlier.2. the simple question is - is the sum of rs. 2841 which is interest on rents in arrear collected from agricultural tenants, agricultural income, and so not assessable under the income-tax act? the learned commissioner relied upon the case in sheik eusuf v. jatindra nath roy : air1934cal489 and held that interest on rent derived .....

Abdul Khadir and ors. Vs. V. Subramanya Pattar

Court : Chennai

Reported in : AIR1940Mad946; (1940)2MLJ760

..... little significance.7. the principle of these decisions has also been applied in cases under the income-tax act relating to the assessability of the income received by the mortgagee-lessor who is a moneylender from the mortgagor-lessee. the contention of the income-tax authorities was that the so-called 'rent' was, having regard to the substance of such ..... such. this contention was disallowed by a special bench of five judges (jackson, j., dissenting) in ibrahimsa rowther v. commissioner of income-tax madras : air1928mad543 and by their lordships of the. privy council in commissioner of income-tax, bihar and orissa v. maharajadhiraj of darbhdnga (1935) 69 m.l.j. 474 : l.r. 62 indap 215 : i. ..... l.r. 14 pat. 623 , the court refusing in each case to regard the amount paid by the mortgagor-lessee as other than rent covered by the exemption relating to agricultural income.8. .....

Ramadoss Reddiar Vs. Munuswami Reddiar

Court : Chennai

Reported in : AIR1941Mad116; (1940)2MLJ825

..... the decision of the special bench in commissioner of income-tax madras v. zamindar of kirlampudi (1931) 63 m.l.j. 20 : i.l.r. 55 mad. 830 . the question in that case was whether interest due to a zamindar under promissory notes taken from his ryots for arrears of rent was agricultural income and it was held that it was not, the ..... provided that (subject to the payments contemplated in the proviso) all rent for fasli 1345 and prior years which is outstanding on the date of the commencement of the act shall be deemed to be discharged, 'whether the rent be due as such or whether a decree has been obtained therefor.' now the court which passed the decree on ..... -zamindar, who filed a suit on the note and got a decree on 28th september, 1937. on 5th november, 1938, the petitioner applied under section 19 of the act to amend the decree after declaring that the plaintiff was entitled to nothing thereunder except the amount of costs, inasmuch as the entire subject-matter of the suit comprising arrears .....

Al. Vr. St. Veerappa Chettiar Vs. Commissioner of Income-tax

Court : Chennai

Reported in : (1941)1MLJ262

..... whether the sum of rs. 42,000 deposited in the court between july 1928 and july 1931 and withdrawn by the petitioner and adjusted as income in the year of account is agricultural income.'.(2) whether the entire income ..... before 1924. the petitioner objected to an assessment being made on this basis and he requested the commissioner of income-tax to refer to this court, under the provisions of section 66 of the income-tax act, the questions raised by him. in accordance with this request the commissioner has referred the following questions:(1) ..... is this : he says that as the rs. 42,000 represents rents which the receiver collected from the tenants of the agricultural lands of the zamindari this cannot be taxed, income from agriculture being exempt. if the petitioner were the owner of the zamindari when these moneys were collected there would be force in the .....

Al. Vr. St. Veerappa Chettiar Vs. Commissioner of Income-tax, Madras.

Court : Chennai

Reported in : AIR1941Mad246; [1941]9ITR56(Mad)

..... whether the sum of rs. 42,000 deposited in the court between july 1928 and july 1931 and withdrawn by the petitioner and adjusted as income in the year of account is agricultural income.(2) whether the entire income ..... before 1924. the petitioner objected to an assessment being made on this basis and he requested the commissioner of income-tax to refer to this court, under the provisions of section 66 of the income-tax act, the questions raised by him. in accordance with this request the commissioner has referred the following questions :-'(1) ..... this : he says that as the rs. 42,000 represents rents which the receiver collected from the tenants of the agricultural lands of the zamindari this cannot be taxed, income from agriculture being exempt. if the petitioner were the owner of the zamindari when these moneys were collected there would be force in the .....

S. Ramaswami Iyer Vs. Komalavalli Ammal

Court : Chennai

Reported in : AIR1941Mad277

..... cannot therefore regard the decision of their lordships as inapplicable here.8. mr. seshagiri sastri placed reliance on raghu nandan prasad singh v. commissioner of income-tax b. & c. as showing that the title of a purchaser in court-auction becomes complete only on confirmation by court. the case related to an ..... limits of mayavaram municipality and that therefore the respondent was not an agriculturist within the meaning of the definition in section 3(ii) of the act. the other two items are admittedly agricultural lands situated outside the municipality. the definition so far as it is material here says:'agriculturist' means a person who (a) has a saleable ..... the case might be remitted to the lower court for ascertaining whether the respondent owns other agricultural lands.4. it has to be observed that though the respondent's properties were sold in court-auction before the commencement of the act, the sale had not been confirmed when the respondent applied on 20th june 1938, under section .....

S. Ramaswami Aiyar Vs. Komalavalli Ammal

Court : Chennai

Reported in : (1940)2MLJ1055

..... .r. 12 pat. 305 as showing that the title of a purchaser in court auction becomes complete only on confirmation by court. the case related to an income-tax assessment and the question was when the assessee, a money-lender who had purchased certain properties of his judgment-debtor in execution for the amount payable to him ..... of mayavaram municipality and that therefore the respondent was not an agriculturist within, the meaning of the definition in section 3 (ii) of the act. the other two items are admittedly agricultural lands situated outside the municipality. the definition so far as it is material here says:'agriculturist' means a person who (a) has a saleable ..... the case might be remitted to the lower court for ascertaining whether the respondent owns other agricultural lands.7. it has to be observed that though the respondent's properties, were sold in court auction before the commencement of the act, the sale had not been confirmed when the respondent applied on 20th june, 1938, under .....