Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: andhra pradesh Page 10 of about 130 results (2.851 seconds)

R. Veera Raghava Prasad and ors. Vs. District Collector and anr.

Court : Andhra Pradesh

Reported in : 2008(3)ALD198; 2008(2)ALT136

..... adopt an object oriented approach keeping in mind the principle that legislative futility is to be ruled out so long as interpretative possibility, permits.28. however, in commissioner of income tax, orissa v. budhraja and company : [1993]204itr412(sc) , the supreme court held:the object oriented approach, however, cannot be carried to the extent of doing ..... such other purposes as may be notified by the government from time to time.21. section 8, which repealed the provisions of the andhra pradesh non-agricultural lands assessment act, 1963 is as follows:any person aggrieved by an order of the revenue divisional officer may file an appeal before the collector within sixty days of receipt ..... from levy of nala with effect from 01 -04-2000 to 31-03-2005.accordingly, government have decided to abolish nala by repealing the andhra pradesh non-agricultural land assessment act, 1963 in its present form and to introduce levy in lump sum at the rate of 10% (ten percent) of the basic value of the .....

Vaddepalli Narsimulu and Oth Vs. the Government of Andhra Pradesh Rep. ...

Court : Andhra Pradesh

..... construing the scope of a legal fiction, it would be proper and even necessary to assume all those facts on which alone the fiction can operate. (commissioner of income tax, delhi v.s.teja singh ).the court must ascertain the purpose for which the fiction is created and, having done so, must assume all those facts and ..... of the population therein, the revenue generated for local administration, the percentage of employment in non-agricultural activities, the economic importance or such other factors as he may deem fit, specify by public notification for the purpose of the act, subject to such rules as may be made in this behalf. section 2-a of the 1965 ..... fully satisfies all the requirements of section 2(42-a) of the a.p.municipalities act, and g.o.ms.no.16 dated 16.01.2013, such as population of the area, density of population, revenue, percentage of employment in non-agricultural activities, economic importance, and other factors such as the local area acquiring urban characteristics. .....

Y.V. Anjaneyulu Vs. Income-tax Officer

Court : Andhra Pradesh

Reported in : (1990)89CTR(AP)43; [1990]182ITR242(AP)

..... and brought the amount of rs. 93,604 to tax. in these circumstances, it was ..... agricultural land on the ground that the amount was agricultural income. subsequently, the privy council, on appeal from that decision, held that interest on arrears of rent payable in respect of agricultural income of agricultural land was not agricultural income. as a result of this decision, the income-tax officer initiated reassessment proceedings under section 34(1)(b) of the income-tax act ..... appellant's account in bombay. the question was whether the receipts from l constituted the appellant's income taxable under the travancore income-tax act, 1121 (which was identical with the indian income-tax act, 1922) : held, (i) that teaching was a vocation, if not a profession, and .....

G. Krishna Rao and ors. Vs. the First Additional Gift Tax Officer, Gun ...

Court : Andhra Pradesh

Reported in : [1968]70ITR812(AP)

..... able to agree with the reasoinig of the madras high court in m. p. k. kandaswami chettiar v. commissioner of agricultural income tax : [1967]66itr169(mad) . it must be remembered that these cases arose under income-tax act as to whether or not a merger of the self-acquired property with joint family property and a subsequent partition thereof would ..... the effect of conversion of self-acquired property into joint family property did not directly fall to be decided, though that question was also dealt with. further in the income tax act there are no provisions analogous to section 2 (xii) or 2 (xxiv) or section 4 (d) with which we are concerned in this case. even so ..... acquisitions with hs ancestral property and effected a partition, kthere was a transfer of assets within the meaning of section 16(3) (a)(iv) of the income tax act. the learned judges held that neither in the merger of the self-acquired properties nor in the subsequent partition was there any transfer of assets direct or indirect .....

Mangalapalli Ramakrishniah Vs. State of Andhra

Court : Andhra Pradesh

Reported in : [1956]7STC482(AP)

..... produce has been held not to be agricultural income, mustafa ali khan v. commissioner of income-tax (1948 16 i.t.r. 330; a.i ..... the bamboo trees in the forest. the etymological meaning of 'agriculture' is the ploughing or tilling of a field. the decisions, however, have given a much wider interpretation to the expressions 'agriculture' and 'agricultural income' occurring in section 2 of the income-tax act. see commissioner of income-tax v. sundara mudaliar `6). even for purposes of the income-tax act income from forests derived by sale of wood or trees or other .....

Md. Ismail Khan Vs. Md. Mahboob Ali

Court : Andhra Pradesh

Reported in : AIR1977AP363

..... the term.'8. in the case relied on the question was whether the income derived from the sale of sal and piyasal trees in the assessee's forest was agricultural income within the meaning of section 2(1) of the income-tax act. the question whether dairy farming is agricultural or not, does not at all arise in this case, in so ..... far as section 2(1)(a) of the act clearly provides that agriculture includes dairy farming.9. sri gopala rao contends ..... that the acts of merely keeping some she-buffaloes on the .....

Girijan Co-operative Corporation Ltd. Vs. Commissioner of Income-tax

Court : Andhra Pradesh

Reported in : [1989]178ITR359(AP)

..... carried on with the idea of earning profit, but was merely ancillary and incidental to the main object of purchasing and marketing the agricultural produce procured from girijans. the income-tax officer declined to agree with this submission and made the assessment. an appeal preferred to the appellate assistant commissioner was dismissed. thereupon, ..... can be considered to be a public charitable institution within the meaning of section 2(15) of the income-tax act. 1961, and consequently its income is liable to be excluded for assessment purposes under section 11 of the income-tax act, 1961 ?' 2. with a view to improve the conditions of the members of scheduled tribes in ..... operations. the assessee-corporation, however, submitted that since it is a 'charitable institution' within the meaning of section 2(15) of the income-tax act, its income is exempt from levy tax under section 11. it was submitted that the basic object of the society is not to make any profits, but only to ameliorate the .....

Mahindra and Mahindra Limited and anr. Vs. State of Andhra Pradesh and ...

Court : Andhra Pradesh

Reported in : [1986]63STC274(AP)

..... the statute in question. it is necessary to bear in mind the applicability of this dicta so far as the taxation law is concerned. in khandige sham bhat v. agricultural income-tax officer air 1963 sc 591 it was held : 'taxation law is not an exception to this doctrine. but in the application of the principles, the courts, in ..... to his dealers, earns the concession given by maharashtra government under notification dated 25th january, 1985, and liable to pay only 4 per cent. of tax under the central sales tax act whereas the second respondent who is manufacturing the goods within the state has to pay a basic rate of 12 per cent. as he is manufacturing and ..... of mala fides are also denied. 5. sri a. setalwad, the learned counsel for the petitioners, did not press the validity of the notification issued under the central sales tax act and the question of mala fides also was not urged. 6. broadly stated, he urged the following three questions in this writ petition : (1) the notification dated 22nd .....

Lingareddy Ramakrishna Reddy and ors. Vs. Director of Settlements and ...

Court : Andhra Pradesh

Reported in : 1997(4)ALT409

..... benoy kumar, : [1957]32itr466(sc) and held that' in considering the connotation of the term 'agriculture' we have so far thought ..... p. (andhra area) estates land act, 1908 defines ryoti land as cultivable land in an estate other than private land but does not include....................... section 3(1) of the act defines 'agriculture' as including horticulture. the expression 'agriculture' has been interpreted by the supreme court under the income tax act in i.t. commissioner v. ..... government for nagarjuna canal project and compensation was paid to the petitioners. the petitioners also filed declarations under the andhra pradesh agricultural land ceiling act and the competent authority declared that three petitioners are holding excess land pursuant to which the said three petitioners had surrendered .....

Mudiam Oil Co. and ors. Vs. Income-tax Officer and ors.

Court : Andhra Pradesh

Reported in : [1973]92ITR519(AP)

..... under entry 82 in list i of the seventh schedule to the constitution. entry 82 relates to 'taxes on income other than agricultural income'. according to the learned counsel, the impugned provisions result in taxing the gross receipts in respect of income in the guise of disallowing the expenditure. we are unable to agree with the learned counsel. the ..... obul reddi, j.1. in these two writ petitions, the constitutional validity of section 40a(3) and (4) of the income-tax act, 1961 (hereinafterreferred to as 'the act'), has been questioned on two grounds: (1) that it is ultra vires the powers of parliament under entry 82, list i of the seventh schedule to ..... that an assessee is entitled to deduction as a matter of right.deduction claimed must be allowable as deduction under the provisions ofthe act. it is for the assessee to satisfy the income-tax officer that theexpenditure in respect of certain items has to be taken into account forpurposes of deductions.11. it was also contended that .....