Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: andhra pradesh Page 5 of about 130 results (0.121 seconds)

Anjan Trading Company Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1979]44STC185(AP)

..... of orissa that coriander was not an 'oil-seed' within the meaning of section 14(vi) of the central sales tax act. in arriving at the decision, the andhra pradesh high ..... v. kajjam ramachandraiah gad anantaiah [1961] 12 s.t.c. 795 the decision in commissioner of sales tax, madhya pradesh, indore v. bakhat rai and company [1966] 18 s.t.c. 285 and the decision in deputy commissioner of agricultural income-tax and sales tax v. sreedhara shenoy [1973] 32 s.t.c. 181 it was urged on behalf of the state ..... as, in both the cases, watery coconuts were held to be'oil-seeds' answering the description of the same as set out in section 14(vi)of the central sales tax act, as it stood prior to the amendment effected byact no. 61 of 1972.12. we, therefore, hold, agreeing with the salestax appellate tribunal, that the disputed turnover of .....

Ahmadunnisa Begum Vs. Union of India

Court : Andhra Pradesh

Reported in : AIR1969AP423

..... orissa promulgated ordinance no. 4 of 1949 providing inter alia that the orissa agricultural income-tax act 1947, be applied to the merged orissa states.the agricultural income-tax officer assessed the ex-ruler to pay tax for the years 1950-51 to 1953 to 54. he disputed his liability to pay the tax by virtue of the merger agreement. various contentions were raised. it will be ..... subsequently in another judgment of a bench of 3 judges of the supreme court consisting of subba rao, j. (as he then was), shah and sikri, jj., in commissioner of income-tax andh. pra. v. mir osman ali, : [1966]59itr666(sc) . it may be observed that no reference has been made to the judgment of the seven judges, viz., : ..... sums shall be charged on, and paid out of, the consolidated fund of india: and (b) the sums so paid to any ruler shall be exempt from all taxes on income.' art. 362: in the exercise of the power of parliament or of the legislature of a state to make laws or in the exercise of the executive power of .....

Nizam Sugar Factory Vs. Commissioner of Agricultural Income-tax, Hyder ...

Court : Andhra Pradesh

Reported in : [1964]52ITR939(AP)

..... - in this matter arising under the hyderabad agricultural income-tax act, 1950 (hereinafter referred to as 'the act'), the nizam sugar factory limited is the assessee. at its instance, this court, acting under section 26(3) of the act, by an order dated february 25, 1959, directed the commissioner of agricultural income-tax, hyderabad, to state a case. in compliance ..... , on the facts and circumstances of the case, the income-tax authority was right in holding that the expenditure towards the construction of huts and camps was not a proper revenue deduction under section 7(2)(e) of the hyderabad agricultural income-tax act?'for a proper appreciation of the issues involved in this reference ..... , it is necessary to advert to the material provisions of the act and the rules framed thereunder, and also to the relevant facts of the .....

Mohammed Ziaul HussaIn Vs. Apseb and ors.

Court : Andhra Pradesh

Reported in : 2002(6)ALD601; 2003(2)ALT169

..... , a different commodity or item may come into existence and even though a different commodity may come into existence, it would still be an 'agricultural produce'. the decision in commissioner of income-tax v. soundarya nursery (supra) is a direct decision on the point involved in this case wherein it was held that if the plants sold ..... garden land. the submission is that there could not be any cultivation in garden land. section 21)(a) of the act defines agriculture as also including horticulture or raising of crops, grass or garden produce. hence, agriculture also includes horticulture and raising of garden produce.'the learned counsel for the petitioner has also relied upon the judgment of ..... is admixture of two or more items and would also include any such item in a processed form. it makes no difference, for the purposes of the act, that the concerned item is a different commodity from the one which is included in the schedule. it is possible that by virtue of an admixture of .....

Commissioner of Income-tax Vs. Andhra Pradesh State Financial Corporat ...

Court : Andhra Pradesh

Reported in : [1989]175ITR87(AP)

..... ex gratia payments in excess of 20% of the salary and dearness allowance are not disallowable by application of the provisions of section 40a(5) of the income-tax act ?' 2. the andhra pradesh state financial corporation, hyderabad, is the assessee and the relevant assessment year is 1976-77. the first two question are inter ..... be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28, - ...... (viii) in respect of any special reserve created by a financial corporation which is engaged in providing long-term finance for industrial or agricultural development in india, an amount not exceeding - (a) in the ..... case of a financial corporation or a joint financial corporation established under the state financial corporations act, 1951(63 of 1951), or an institution deemed under section 46 of .....

Addl. Commissioner of Income-tax Vs. Akkamba Textiles Ltd.

Court : Andhra Pradesh

Reported in : [1979]117ITR294(AP)

..... borrowed for the purpose of purchasing plantation should be deducted as expenditure laid out or expended wholly and exclusively for the plantation under section 5(e) of the plantations agricultural income-tax act. the supreme court held that the interest was not capital expenditure as no new asset was acquired or any enduring benefit obtained as a result of the payment of ..... state of madras v. g. j. coelho : [1964]53itr186(sc) . the supreme court in that case was concerned with the provisions of section 5(e) of the madras plantations agricultural income-tax act, 1955, and sikri j. (as he then was) pointed out at page 190 that section 5(c) of that ..... and in the circumstances of the case, the guarantee commission paid by the assessee in connection with the purchase of machinery is an admissible deduction under section 37 of the income-tax act, 1961?'2. the facts leading to this case are as follows :3. we are concerned with the assessment year 1971-72 and the relevant year of account is the .....

Raj Trading Corporation Vs. State of Andhra Pradesh

Court : Andhra Pradesh

Reported in : [1996]102STC601(AP)

..... this court in state of andhra pradesh v. ratna sree box makers . 9. after referring to the decisions of the supreme court in deputy commissioner of agricultural income-tax and sales tax v. dhanalakshmi vilas cashew co. : (1970)3scc273 , etc., neeladri rao, j., observed in ratna sree box makers' case that 'wider meaning has to ..... section 14(4) of the andhra pradesh general sales tax act is wider than section 147 of the income-tax act and, therefore, the decisions rendered under section 147 cannot be applied to a case arising under section 14(4) of the andhra pradesh general sales tax act, nevertheless reiterated the principle that reassessment under section 14(4 ..... vijayawada and s. s. wine palace, visakhapatnam, are fictitious. we do not think that the endorsements made on the transport permits issued under the excise act rules out the inference as regards the fictitious nature of the transactions. on the other hand, they throw ample light on the manipulative potentialities of the petitioner .....

Rastriya Ispat Nigam Limit Vs. Asst. Commissioner of Income Tax and An ...

Court : Andhra Pradesh

..... textiles works v. income tax officer circle-iv, 3- a,(company) (1978) 114 itr,28: (1979) tax lr206, ahmedabad sarangpur mills co.ltd. v. a.s.manohar, income-tax officer, circle iv, ward-a,(companies) ahmedabad (1976) 102 itr712 kothari (madras) ltd. v. agriculture income tax officer, (1989) 177 itr538 (1988 tax lr1505, and commr. of income-tax v. kalinga tubes ..... 2010 in your case requires to be amended as there is a mistake apparent from the record within the meaning of section 154/155 of the income tax act, 1961. the rectification of the mistake, as per details given below, will have the effect of enhancing the assessment/reducing the refund/increasing your ..... this writ petition under article 226 of the constitution of india impugns a notice issued by the 1st respondent-assistant commissioner of income tax under section 154 of the income tax act, 1961 (for short the act) on 31.08.2012, proposing to rectify the concluded assessment for the assessment year 2005-06, as illegal, arbitrary and .....

Andhra Steel Corporation Ltd. Vs. Commercial Tax Officer, Company Circ ...

Court : Andhra Pradesh

Reported in : [1988]68STC126(AP)

..... not been complied with in this case, should be rejected. in the deputy commissioner of agricultural income-tax and sales tax, quilon v. dhanalakshmi vilas cashew company [1969] 24 stc 491, the supreme court observed, referring to section 15(1) of the kerala general sales tax act : 'section 15(1) is meant for interference when there is some illegality or ..... the legal view then prevalent, the sixteen heads of iron and steel products enumerated in the above entry 2 to the a.p. general sales tax act as well as the central sales tax act should be regarded as belonging to one and the same taxable commodity, namely, iron and steel. on that basis, it was thought that the ..... .' 10. those observations of the supreme court would show that the power under sub-clause (cc) of sub-section (4) of section 14 of the sales tax act can be exercised de hors the record of assessment proceedings before the assessing authority. we, therefore, hold that section 14 confers on the assessing authority ample power to .....

Sujana Metal Products Limited Vs. Commercial Tax Officer, Panjagutta D ...

Court : Andhra Pradesh

Reported in : (2009)20VST405(AP)

..... , assam : [1971]79itr6(sc) , commissioner of income-tax v. ramendra nath ghosh : [1971]82itr888(sc) , swadeshi ..... act provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the act and not by a petition under article 226.10. in champalal binani v. commissioner of income-tax : [1970]76itr692(sc) , joharmal murlidhar and co. v. agricultural income-tax officer ..... a special remedy for enforcing it, the remedy provided by that statute alone must be availed of. under the scheme of the orissa sales tax act, there is a hierarchy of authorities for granting redress. the petitioners had an equally efficacious alternative remedy by way of an appeal to the .....