Court : Andhra Pradesh
Reported in : [1995]96STC664(AP)
..... next case relied on was n.v.s. kadirvel nadar v. state of madras : [1962]46itr251(mad) . this was concerning the provisions of the madras agricultural income-tax act. the provisions of that act were not in pari materia. what has been said in the decision is therefore not of use. in state of gujarat v. jamnagar motor stores case [1974 ..... period not exceeding four years. that is the main difference. beyond four years the powers are not exercisable at all. while section 57 of the bombay sales tax act empowers calling of the record within five years and does not say that the powers are not exercisable beyond five years, we think that the provisions of that ..... . the assessing authority treated the dry batteries as electrical goods under entry no. 38 of schedule i of the a.p. general sales tax act, 1957 ('the apgst act', for short). they were therefore taxed at 8 per cent on the turnover as per the said schedule and made assessment accordingly. the revising authority thought that the articles fell .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1964AP342; [1964]54ITR643(AP)
..... to the central legislature by entry 54 of list i. all that entry 54 requires is that the tax must be a tax on income other than agricultural income. the -impugned provision in section 16 (3) (a) (ii). income tax act provides only for a tax on income. it does not cease to be a tax on income either in form or in substance, though it provides for the incidence of the ..... tax not on the person whose income is assessed to tax, but on another. in this case that incidence of the tax on .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1971AP276a
..... march, 1938 been assessed to income-tax under the indian income-tax act, 1922 or under the income-tax laws of indian state. (b) has in all the four half years immediately preceding the 1st october, 1937 been assessed to profession-tax on a half yearly income of more than six hundred rupees derived from a profession other than agriculture under the madras district municipalities act 1920, the madras city municipal ..... act, 191, the cantonments act 1924 or any .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1970]77ITR392(AP)
..... of madras, [1960] 40 i.t.r. 686 (mad.). that was a case relating to the agricultural income-tax. the assessee in his assessment to tax on his agricultural income from his plantation for the assessment year 1955-56 under the madras agricultural income-tax act, 1955, claimed deduction of the entire interest paid by him on monies borrowed for the purpose of purchasing ..... plantation. rejecting that claim, the madras high court held that the interest was not an allowable deduction under section 5(k) of the act as it was not an ..... the construction of a few words of sections 10(2)(vi) and. 10(5) of the income-tax act relating to the computation of the income-tax and the deduction which can be made in such computation in respect of business income. it has so far evoked only a single judicial opinion, and, therefore, the soil in this .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2007)8VST252(AP)
..... -seas sales has to be held as not substantiated.5. the petitioner has, however, relied on a judgment of the supreme court reported in deputy commissioner of agricultural income-tax and sales tax, ernakulam v. indian explosives ltd. [1985] 60 stc 310. the facts in this case were altogether different. the supreme court noted:it was not disputed ..... the revision is filed accordingly.4. before the revision is considered, it would be appropriate to have a look at section 22 of the sales tax act. section 22 of the act prescribes that a dealer or the authority prescribed may prefer a revision against the order on the ground that the appellate tribunal either decided the matter ..... decided in this case is whether the sales made by the petitioner were in the course of import and were exempt under the central sales tax act and the andhra pradesh general sales tax act. the contention of the petitioner before the tribunal was that the sales had been effected by transfer of documents of title to the goods .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1985)49CTR(AP)90; [1986]158ITR662(AP)
..... cited the judgments of addl. cit v. n. v. ganapathi rao : [1978]115itr277(ap) , cit v. bhudhar singh and sons : [1983]143itr322(all) , narinder singh dhingra v. cit : [1973]90itr110(delhi) (all under the income-tax act) and smt. lucy kochuvareed v. commr. of agrl. : [1971]82itr845(ker) under the kerala agricultural income-tax act, 1950. 5. before ..... high court in smt. lucy kochuvareed : [1971]82itr845(ker) . in that case, the full bench has ruled that the agricultural income-tax commissioner's directions and findings, which the income-tax officer should give effect to, cannot be made beyond the period of limitation. the judgment does not disclose on what basis this ..... bhudhar singh & sons : [1983]143itr322(all) , are cases which are concerned not with section 153 of the income-tax act, but with section 275 of the act. now, section 275 of the income-tax act imposes total prohibition on levying penalty beyond the prescribed period of time mentioned therein. there is no language in section 275 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2007(3)ALD501; 2007(4)ALT37
..... cash at times. it was also pleaded that the said narasimha rao was taking promotes either in his name or in the names of the nominees to avoid troubles from income-tax authorities and thus he had certain transactions. several other factual details also had been narrated in this regard in the written statement.6. before the court of first instance, the ..... ?ground no. 8: the courts below ought to have held that the appellant is a small farmer and whether the provisions of a.p. agricultural indebtedness (relief) act, 1977 will be applicable to the appellant ?4. the learned counsel representing the appellant/defendant had taken this court to the relief granted by the court of first instance viz., ' .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(3)ALT1
..... order 47, rule 4(1), c.p.c. but under the provisions of section 11 of the u.p. act 14 of 1956 amending the u.p. agricultural income tax act, 1948 (act 3/49). the provisions of section 11 of the said act permitted the filing of a review petition before any court or authority if the said court or authority had set aside ..... 22-11-1955. on 9-2-1956, the u.p. ordinance (which was later replaced by u.p. act 14/1956) was passed validating the earlier assessments made by the additional collector and the assistant collector and also permitting the tax authorities to apply for review as stated above. the review application so filed by the state before the learned ..... patent of calcutta madras and bombay. the supreme court however dismissed the appeal on other grounds. it held that the provisions of section 11 of the u.p. act did not permit an application for review where the high court had set aside the assessments under article 226 of the constitution. it observed that the jurisdiction under article .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (1988)74CTR(AP)1; [1988]174ITR689(AP)
..... madras v. coelho (g.j.) : [1964]53itr186(sc) , turned upon the particular language employed in clause (e) of section 5 of the madras plantations agricultural income-tax act, 1955. according to the said clause, expenditure 'laid out or expended wholly and exclusively for the purpose of plantation' was deductible and, therefore, it was held ..... to various banks and other miscellaneous expenses. the assessee claimed this as revenue expenditure deductible under section 37 of the income-tax act, which was rejected by the income-tax officer. both the appellate authorities have confirmed the income-tax officer's order. 4. the expenditure of rs. 20,82,994 was incurred by the assessee in connection with ..... interest at 6% simple. the assessee claimed the interest so paid as deductible expenditure under section 10(2)(iii) or (xv) of the indian income-tax act, 1922. the supreme court held it to be business expenditure and allowable as such under section 10(2)(xv) on the reasoning that the expenditure .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1992(1)ALT204; (1992)102CTR(AP)152; [1992]194ITR355(AP)
..... that the assessee, '... voluntarily and in good faith made full disclosure of his net wealth,' are identical to the expressions used in section 273a of the income-tax act. the wealth-tax returns for two earlier years were filed in that case only after the assessee was asked to do so in the course of the assessment proceedings for the ..... when the return contained full disclosure of the wealth and no concealment was detected. hira singh v. cwt arose under the wealth-tax act. for two assessment years, the assessee, in his returns, disclosed the extent of his agricultural lands as 24 acres, 6 kanals but for the subsequent two years the extent shown by him was 9 acres 7 kanals ..... , on the ground that his share was reduced in a partition between him and his sons. the wealth-tax officer accepted the extent mentioned in the returns for .....
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