Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: andhra pradesh Page 12 of about 130 results (0.103 seconds)

Reddy Satyavathi, Nidadav Vs. Income Tax Officer, Ward-i, Tan

Court : Andhra Pradesh

..... years 1982- 83 to 1988-89 showing not only the income in the form of profits that fell to her share in the partnership business, but also the one, from agriculture. orders of assessment were passed under section 143(1) of the income tax act, (for short, the act) and the matter ended at that. on 30.03.1989 ..... , the appellant filed revised returns covering the period 1982-83 to 1988-89, disclosing the extra income from money lending business and receipt of ..... , on being issued notice by an authority under the act. as regards the source to commence the money lending business, the plea of the appellant was that she has savings through agricultural income. however, the tribunal took the view that the income, which the respondent derived from agriculture, may have been spent for social obligations. there cannot .....

The Assistant Controller of Estate Duty, Hyderabad Vs. Osman Ali Khan ...

Court : Andhra Pradesh

Reported in : AIR1965AP132

..... and brought the amount of rs. 93,604/- to tax.(19) we do not see that the instant case presents ..... 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 land was not agricultural income, and, as a result of that decision, the income-tax officer initiated reassessment proceedings under s. 34 (1) (b) of the income-tax act ..... effect of the substitution of the new section 34 with effect from the 30th march 1948, (by the income-tax and business profits tax (amendment) act (xlviii of 1948) is that from that date the income-tax act is to be read as including the new section as part thereof and if it is to be so .....

Amara Kondaiah Vs. Income-tax Officer, C-ward and anr.

Court : Andhra Pradesh

Reported in : [1977]106ITR73(AP)

..... prior to 1st april, 1972, winnings in horse races were not eligible to income-tax. by the finance act, 1972, clause (ix) was added to section 2(24) of the income-tax act, 1961, which defines 'income'. now, according to section 2(24)(ix) of the income-tax act, income includes any winnings from lotteries, crossword puzzles, races including horse races, card ..... appellant therein that entry 54 which deals with taxes on income, does not embrace within its scope tax on capital gains. it was contended that the word 'income' does not signify ..... under section 100 of the government of india act, 1935, the central legislature was empowered to make laws with respect to matters enumerated in list i in the seventh schedule to that act. entry 54 in list i reads as follows : 'taxes on income other than agricultural income.' 14. it was argued on behalf of the .....

Ahmed Ehtesham Kawkab S/O Mr. Ahmed Aziz Vs. the Government of India, ...

Court : Andhra Pradesh

Reported in : 2009(6)ALT1

..... or inconvenience cannot alter the meaning of the language employed by the legislature if such meaning is clear on the face of the statute. (commissioner of agricultural income tax, bengal v. sri keshab cdhandra mandal : 1950 scr 435). if two interpretations are not reasonably possible, it would be wrong to discard the plain ..... the aforementioned resolution dated 18.12.1986 the central government, in exercise of its powers under section 3(1) of the foreign trade (development and regulation) act, 1992, (act 22 of 1992), notified a scheme on 22.3.1994 called the 'software technology parks (stp) scheme'. this 100% export oriented scheme, for undertaking ..... for coordination of all cases of software development and export. thereafter, on 5.6.1991, stpi was registered as a society under the societies registration act, 1860. the inter-ministerial standing committee, constituted by the department of industrial development, ministry of industry, government of india issued notification dated 22.2. .....

Late Sri G.Nageswara Rao Rep.By Sri G.Mo Vs. The Commissioner of Incom ...

Court : Andhra Pradesh

..... 10.10.1996 in the house of the son of the appellant. by that time, the appellant was aged 78 years.a notice under section 158bc of the income tax act (for short the act) was issued to him and in response to the same, the appellant filed a nil return. the assessing officer, however, passed an order, dated 29.10.1997 ..... statement, prepared in the context of search and seizure. the same was part of record and it is also placed before us. according to this, the income from two sources, namely agriculture and house property for the years 1986-87 to 1997-98 did not exceed the taxable limits and the nature of investments from the savings made over ..... order, dated 19.02.2004, passed by the visakhapatnam bench of the income tax appellate tribunal in it (ss) a.no.7/v/99. the brief facts pertaining to the case are as under: the appellant was having income from house property, agriculture as well as transport business. whenever his income exceeded the taxable limits, he filed return. on account of his .....

Commissioner of Income-tax Vs. Sri Venkateswara Hatcheries (P) Ltd.

Court : Andhra Pradesh

Reported in : (1988)71CTR(AP)80; [1988]174ITR231(AP)

..... further claim that it should be computed in accordance with commercial profits was rejected. 5. finally, the assessee's claim for agricultural development allowance under section 35c of the act was also rejected by the income-tax officer. as already observed, this claim related only to the assessment year 1977-78. 6. aggrieved by the aforesaid findings of the revenue, the assessee filed an ..... anjaneyulu, j.1. this reference arises under the income-tax act, 1961, and it is made by the income-tax appellate tribunal, hyderabad bench, under section 256(1) of the income-tax act, 1961 ('the act' for short), at the instance of the commissioner of income-tax. 2. sri venkateswara hatcheries private limited ('the assessee' for short), established a poultry farm near poona. it runs a hatchery in which eggs are hatched .....

Commissioner of Income-tax Vs. Vazir Sultan Tobacco Co. Ltd.

Court : Andhra Pradesh

Reported in : [1990]184ITR64(AP)

..... debts and depreciation are expenditure within the meaning of the said section and entitled to weighted deduction. it is useful to extract section 35c of the income-tax act : '35c. agricultural development allowance-(1)(a) where any company or a co-operative society is engaged in the manufacture or processing of any article or thing which is ..... so payable towards arrears for the previous years and was also paid, the assessee claimed deduction of this payment under section 36(1)(vi) of the income-tax act. the income-tax officer, in the reassessment proceedings, has disallowed the deduction on the ground that there was no definite basis on which this payment has been made. this ..... whether, on the facts and in the circumstances of the case, bad debts and depreciation are qualified for weighed deduction under section 35c(1)(b) of the income-tax act (3) whether, on the facts and in the circumstances of the case, the shortfall of rs. 1,75,434 towards contribution to pension fund is allowable in .....

i.C.i.C.i. Bank Ltd. Vs. V.T. Prakash and ors.

Court : Andhra Pradesh

Reported in : 2003(3)ALD369; 2003(4)ALT408; III(2003)BC180; [2003]114CompCas133(AP); [2003]45SCL441(AP)

..... 3 of 2000, before the debt recovery tribunal, hyderabad, under rule 11 of the second schedule to the income-tax act, 1961, seeking to raise the attachment order dated april 12, 2002, in r.p. no. 487 of 2001 over the agricultural lands admeasuring ac. 10-31 guntas in s. nos. 263, 281, 282 and 283 situate at ..... is useful to extract section 29, which is crucial for deciding the issue.'29. application of certain provisions of income-tax act.--the provisions of the second and third schedules to the income-tax act, 1961 (43 of 1961), and the income-tax (certificate proceedings) rules, 1962, as in force from time to time shall, as far as possible, apply with ..... if any third party objects to the above recovery proceedings, he can move the recovery officer. the provisions of the second and third schedules to the income-tax act, 1961, and the income-tax (certificate proceedings) rules, 1962, as in force from time to time are made applicable for enquires of claims made by the third parties. it .....

Smt. Komanduri Seshamma Vs. Appellate Controller of Estate Duty

Court : Andhra Pradesh

Reported in : [1973]88ITR82(AP)

..... a larger discretion to the legislature in the matter of classification. however, such taxation law must adhere to the fundamental principles underlying the said doctrine. (see khandige sham bhat v. agricultural income-tax officer, : [1963]3scr809 .38. bearing in mind the above principles, we will judge whether the classification in this case has transgressed the permissible limits.39. the object of the estate ..... value of the property passing on death.26. in commissioner of income-tax v. khemchand ramdas, [1938] 6 i.t.r 414 (p.c.) it was held that ' assessment', under the income-tax act, sometimes means computation of income-tax, sometimes determination of the amount of tax, and sometimes the procedure laid down for imposition of such tax. the same meaning has to be given to the word ' assessment .....

Phoolchand Lalith Kumar and Co. Vs. Income-tax Officer

Court : Andhra Pradesh

Reported in : [1992]196ITR302(AP)

..... the petitioner is a partnership firm. it is carrying on business as commission agent in the market at guntur. it also purchases and sells other agricultural produce. it is an assessee under the income-tax act. the assessments of the petitioner for the assessment years 1980-81, 1981-82, 1982-83, 1983-84, 1984-85 and 1985-86 were ..... it also carries on the business of purchasing and selling other agricultural produce. in the course of assessment proceedings for the year 1986-87, it is stated, it came to light that certain income chargeable to tax has escaped assessment, and therefore, notices under section 148 of the income-tax act were issued. the petitioner collected amounts under the head ' ..... of the petitioner. it is further stated that the assessment for the assessment years 1981-82 and 1982-83 were completed undue section 143(1) of the income-tax act, and in, respect of the assessment years 1980-81, 1983-84, 1984-85 and 1985-86, the petitioner did not disclose the primary and material facts .....