Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 17a powers of comissioner to transfer cases Sorted by: old Year: 2012 Page 1 of about 1 results (0.090 seconds)

Giesccke and Debrient I.P.Ltd Vs. Commissioner of Sales Tax Delhi

Court : Delhi

..... is "in course of import". the term "in course of st.appl.1/2006 page 8 of 17 import" was elucidated and explained in deputy commissioner of agricultural income tax and sales tax, ernakulam vs. indian explosives ltd. (1985) 4 scc 119 as under:- "the test of integral connection or inextricable link between the sale and the actual import ..... 36 stc 136 (sc) it was observed:- "....the interpretation of the term 'in the course of export' as found in section 5(1) of the central sales tax act. however, while interpreting the said phraseology the constitution bench also construed identical phraseology found in section 5(2) dealing with 'in the course of import'. in that case the ..... appellant before this court was assessee who was registered dealer under the central sales tax act, 1956, carrying on business of mining and exporting mineral ores to foreign countries. he had entered into four contracts for sale st.appl.1/2006 page 10 .....

Oil Palm India Limited, Represented by Its Managing Director Vs. Assit ...

Court : Kerala

..... reopening of the assessments for the years 1997-98 to 2001-02 the income tax department proceeded to make regular assessments under the income tax act for subsequent years also on that part of the income which is business income from palm oil applying rule 7 ..... the income tax act proposed to reopen the assessments completed under the act for bringing to tax, business income from palm oil for the assessment years 1997-98 to 2001-02. however for these years also the petitioner following the practice for the 35 years prior to that filed returns under the agricultural income tax act and remitted tax on income treating the entire income from the sale of palm oil as agricultural income. after .....

Guru Rao and Another Vs. the State of Karnataka, by Its Secretary to D ...

Court : Karnataka Dharwad

..... revenue receipt. the amount received as interest on the amount of compensation assessed under the land acquisition act is taxable under the income tax act. the bar contained in section 194la for deducing the tax at source is only in respect of the compensation determined for acquiring the agricultural lands. the said bar is not applicable in so far as interest is concerned. therefore, i do ..... , is a revenue receipt liable to tax under the income tax act. 12. in bikram singh and others vs. land acquisition collector and others, the apex court has again held that interest received on delayed payment of compensation under the land acquisition act is a revenue receipt eligible to income tax. 13. in the instant case, admittedly, the immovable property acquired was agriculture land. in the circular at .....

The Commissioner of Income Tax and Another Vs. M/S Infosys Technologie ...

Court : Karnataka

..... , the amount in question was fixed or quantified as loss of agricultural income and admittedly it is not so found by the tribunal. the further question whether it will be agricultural income within the meaning of section 2(1a) of the act as elucidated by this court in cit v. raja benoy kumar sahas roy [957] 32 itr 466, ..... . indra kumar, mainly submits that the tribunal has committed an error in law in taking the view that the commissioner was acting beyond the limits of section 263 of the income tax act, 1961 [for short, the act] because the tribunal thought the commissioner had another point of view other than what the assessing authority had and therefore, set ..... does not arise for consideration. it is evident from the order of the high court that the findings recorded by the tribunal that the appellant stopped agricultural operation .....

Y. Nagaraj Vs. Jalajakshi and ors.

Court : Supreme Court of India

Reported in : (2012)2SCC161; (2012)2KCCR2189(SC)

..... that `a' schedule is in the possession of the first defendant and they cannot also contend that the first defendant has got income from the agricultural lands because, in view of the land reforms act, tenanted lands vest in govt. with effect from 1974 and when there is material to show that the matter of occupancy rights ..... had erroneously characterized the same as self-acquired properties of the deceased. the appellant further pleaded that his father had sold some properties to one papaiah; that the agricultural lands shown in the plaint schedule were subject matter of the proceedings pending before land tribunal, anekal for grant of occupancy rights; that item no. 3 of plaint ..... by shri d. yellappa giving separate portions to her and respondent no.3, and pleaded that she was residing in the portion allotted to her and was paying taxes etc. but the appellant was trying to interfere with her possession.13. the appellant contested the suit filed by respondent no. 2. he pleaded that the suit .....

Gouli Mahadevappa Vs. Income-tax Officer and Another

Court : Karnataka Dharwad

..... to be applied for the entire chapter vi e relating to taxation of capital gains, especially to section 45 of the income tax act? (d) whether on the facts and the circumstances of the case, the income tax tribunal is correct in law in rejecting the contention that the term capital gain in section 54f has to be arrived by ..... ,00,000/- for construction of residential house at gangavathi and sought exemption from the payment of capital gain tax under section 54f of the income tax act (for short the it act). 2. the assessing authority found that under section 50c of the it act, the value of the property is rs.36,00,000/-. the cost price of site paid by the ..... full value of consideration as stated in section 50c of the it act would come into effect. 7. the assessee before the assessing authority had stated that he has invested rs.20,00,000/- out of the sale consideration and further investment of rs.4,00,000/- of agricultural income towards construction of the house at gangavathi. the total amount .....

Uttam Chand Nahta Vs. Union of India: Through Secretary, Ministry of C ...

Court : Central Administrative Tribunal CAT Delhi

..... , central pollution control board, constituted under the water (prevention and control of pollution) act, 1974, central social welfare board, an authority controlled by the government, coconut development board, a statutory authority under the ministry of agriculture ..... the provisions of sub sections (2) and (3) of section 14 of the act for inclusion of corporations/societies/ other societies owned or controlled by the government within the purview of this tribunal, including income tax appellate tribunal, which is also a statutory body under the ministry of law and justice ..... etc. but no such notification has been issued qua company law administration constituted under the companies act. accordingly, we are of the view that the present oa is not maintainable and we have .....

Mohd. MohsinuddIn Vs. the Government of A.P., Rep. by Its Prin

Court : Andhra Pradesh

..... additional ramps. learned senior counsel would place reliance on punjab land development and reclamation corporation ltd., chandighar v. presiding officer, labour court, chandighar39; commissioner of income-tax v. b.r. constructions40; state of uttar pradesh v. synthetics and chemicals ltd.41; and state of orissa v. sudhansu sekhar misra42).43. the order ..... chevitikallu and kunikinapadu were not meant exclusively for transportation of sand by the respective lessees, and were meant for utilization by the public for their agricultural and other operations; rule 9-k(3) does not enable the government to issue a memo when the matter is covered by rule 9-n; ..... the statute. (gurudevdatta vksss maryadit7, manohar lal v. vinesh anand21). when the legislative intent is found specific mention and expression in the provisions of the act itself, the same cannot be whittled down or curtailed and rendered nugatory. (bharathidasan university v. all india council for technical education22). effect should be .....

V. Narasimha Rao Vs. the Government of Andhra Pradesh,indust

Court : Andhra Pradesh

..... additional ramps. learned senior counsel would place reliance on punjab land development and reclamation corporation ltd., chandighar v. presiding officer, labour court, chandighar39; commissioner of income-tax v. b.r. constructions40; state of uttar pradesh v. synthetics and chemicals ltd.41; and state of orissa v. sudhansu sekhar misra42). 43. the order ..... chevitikallu and kunikinapadu were not meant exclusively for transportation of sand by the respective lessees, and were meant for utilization by the public for their agricultural and other operations; rule 9-k(3) does not enable the government to issue a memo when the matter is covered by rule 9-n ..... the statute. (gurudevdatta vksss maryadit7, manohar lal v. vinesh anand21). when the legislative intent is found specific mention and expression in the provisions of the act itself, the same cannot be whittled down or curtailed and rendered nugatory. (bharathidasan university v. all india council for technical education22). effect should be .....

M/S Bhagyanagar Investments and Trading Pr Vs. the Sub-registrar, Cham ...

Court : Andhra Pradesh

..... .judgment: the petitioners purchased different extents of land totalling to ac.26.25 guntas in sy.nos.302 and part of 303 of mamidipally to one of non-agricultural purposes. they paid a sum of rs.1,06,50,000/- towards the stipulated fee. permission was accorde the land was divided into plots and necessary deeds of ..... behalf of the 2nd respondent, almost a decade thereafter does not have any bearing upon the rights, that are derived from learned senior counsel submits that the wakf act prescribed a detailed procedure to be followed, whenever a notification unde learned government pleader for revenue and sri m.a. mukheed, learned standing counsel for the 2nd respondent ..... ; (b) the nature and objects of each wakf; (c) the gross income of the property comprised in each wakf; (d) the amount of land revenue, cesses, rates and taxes payable in respect of each wakf; (e) the expenses incurred int eh realisation of the income and the pay or other remuneration of the mutawalli of each wakf; a (f .....