Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Sorted by: old Year: 1924

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Reported in : AIR1924Cal668

..... . this is a reference by the commissioner of income-tax, assam, under section 66(2) of the income-tax act (act xi of 1922). the reference is made on the application of the assessee. the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income-tax act. the crown does not now dispute the ..... . the applicant, however, contends that neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds : (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income-tax act of 1922, (ii) that the imposition of income tax upon income derived from the sources in question would be an additional .....

Jay Burns Baking Co. Vs. Bryan

Court : US Supreme Court

..... tennessee, 1914; vermont, 1920; washington, 1913; wisconsin, 1911, 1913; district of columbia, 1897, 1901. see also regulations promulgated by the secretary of agriculture pursuant to 4 of the standard container act aug. 31, 1916, c. 426, 39 stat. 673; specifications and tolerances adopted by the conference on weights and measures, 1915, 1916, 1920. and ..... standards, september 28, 1922, and approved by the association of american dairy food and drug officials, october 5, 1922, and by the association of official agricultural chemists, november 17, 1922. mr. justice brandeis (with whom mr. justice holmes concurs) dissenting. the purpose of the nebraska standard weight bread law is ..... the state, and has been effective in the uniform enforcement of a standard of weight for bread." 1919-20, op. cit. pp. 30-31. in 1921, a law was passed incorporating these same features. act june 2, 1921, c. 704. [ footnote 2/10 ] the first "rules and regulations governing licensees manufacturing bakery products .....

Rogers Pratt Shellac Company Vs. Secretary of State

Court : Kolkata

Reported in : AIR1925Cal34

..... decided in the exchequer chamber by no less than six very eminent judges.'14. the statutes under which the above cases were decided are the income tax act, 1853 and the income tax act, 1842. chapter 34, section 2, schedule d of act of 1853 imposes a duty 'for and in respect of the annual profits or gains arising or accruing to any person whatever, whether a ..... of these sections a detailed examination of some of the provisions of the act is necessary.42. first of all, turning to section 3 (1) of the act, we find the word ' income' used there. now, what is income? the term is nowhere defined in the act. the definitions of ' agricultural income ' and ' total income' as contained in section 2 afford very little assistance in determining what is .....

Rogers Pratt Shellac Co. Vs. Secretary of State for India in Council

Court : Kolkata

Reported in : 83Ind.Cas.273

..... decided in the exchequer chamber by no less than six very eminent judges.'13. the statutes under which the above cases were decided are the income tax act 1853 and the income tax act, 1842. chapter 34, section 2, schedule d of act of 1853 imposes a duty 'for and in respect of the annual profits or gains arising or accruing to any person whatever, whether a ..... of these sections a detailed examination of some of the provisions of the act is necessary.36. first of all, turning to section 3 (1) of the act, we find the word 'income' used ' there. now, what is income? the term is nowhere defined in the act. the definitions of 'agricultural income' and 'total income' as contained in section 2 afford very little assistance in determining what is .....

Re Rogers Pyatt Shellac and Co. Vs. Secretary of State for India

Court : Kolkata

Reported in : (1925)ILR52Cal1

..... decided in the 'exchequer chamber by no less than six very eminent 'judges'.22. the statute under which the above cases were decided are the income tax act, 1853, and the income tax act, 1842. chapter 34, section 2, schedule d of act 1853 imposes a duty 'for and in respect of the annual 'profits or gains arising or accruing to any person 'whatever, whether a subject ..... of these sections a detailed examination of some of the provisions of the act is necessary.47. first of all, turning to section 3 (1) of the act, we find the word 'income' used there. now what is income? the term is nowhere defined in the act. the definitions of 'agricultural income' and 'total income' as contained in section 2 afford very little assistance in determining what is .....

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Reported in : (1924)ILR51Cal504

..... . this is a reference by the commissioner of income tax, assam, under section 66(2) of the income tax act (act xi of 1922): the reference is made on the application of the assessee. the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income tax act. the crown does not now dispute the ..... . the applicant, however, contends that neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds: (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income tax act of 1922, (ii) that the imposition of 'income-tax upon income derived from the sources in question would be an additional .....

In Re: Jatindra Mohan Sen Gupta

Court : Kolkata

Reported in : AIR1925Cal48

..... is the owner of immovable properties in the district of chittagong for which he pays government revenue, and that he has also been assessed for payment of income-tax on the income derived from the exorcise of his profession as an advocate of this court. he states also that he wrote, addressed and sent a letter to mr. ..... respondents are the hon. mr. a. k. fazul huq and the hon. mr. a.a, ghuznavi, being the ministers in charge of the departments of education and agriculture of the government of bengal. the hon. mr. donald, who is a member of the executive council of his excellency the governor of bengal, in charge of the finance ..... directing mr. cotton to decide the question of the admissibility of the said motion in a particular manner. (6) that parliament in passing the government of india act and in constituting legislative council thereunder, had kept in view the english constitutional principle, namely that the legislature was supreme and neither the judiciary nor the executive should .....

In Re: J.M. Sen Gupta Vs. H.E.A. Cotton and ors.

Court : Kolkata

Reported in : (1924)ILR51Cal874

..... he is the owner of immovable properties in the district of chittagong, for which he pays government revenue, and that he has also been assessed for payment of income-tax on the income derived from the exercise of his profession as an advocate of this court. he states also that he wrote, addressed and sent a letter to mr. cotton ..... are the hon'ble mr. a.k. fazlul huq and the hon'ble mr. a.k. ghuznavi, being the ministers in charge of the departments of education and agriculture of the government of bengal. the hon'ble mr. donald, who is a member of the executive council of his excellency the governor of bengal, in charge of ..... order directing mr. cotton to decide the question of the admissibility of the said motion in a particular manner. (6) that parliament, in passing the government of india act and in constituting legislative councils thereunder, had kept in view the english constitutional principle, namely, that the legislature was supreme and that neither the judiciary nor the executive .....