Court : Andhra Pradesh
Reported in : [1992]197ITR485(AP)
1. following the decision of this court in srikakollu subba rao and co. v. union of india : [1988]173itr708(ap) , the income-tax appellate tribunal declined to refer the following question, viz. : 'whether, on the facts and in the circumstances of the case, the income-tax appellate tribunal was correct in law in holding that the provision for payment of cess of rs. 2,20,904 to the agricultural market committee, which is a local authority, was not a tax or duty, but only a fee and it was therefore not disallowable under section 43b of the income-tax act, 1961 ?', 2. for the decision of this court. it was held by this court in the above decision that the fee paid by an assessee to the agricultural market committee was allowable under section 43b of the income-tax act. in view of that decision, the i. t. c. is dismissed.
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1999]238ITR754(AP)
..... -term agricultural loans as deduction under section 37 of the income-tax act (for short 'the act'). the assessee also claimed deduction under section 55c of the act in respect of the expenditure incurred by it. the income-tax officer rejected both the claims made by the assessee. the order of the income-tax officer was confirmed by the commissioner of income-tax (appeals ..... circumstances of the case, the income-tax appellate tribunal is right in law in holding that the assessee is ..... the facts and in the circumstances of the case, the income-tax appellate tribunal is right in law in holding that the assessee is entitled for deduction under section 37 of the income-tax act, 1961, in respect of the sum of rs. 91,000 being interest paid on agricultural loans (2) whether, on the facts and in the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1956]30ITR286(AP)
..... rent.'a division bench of the calcutta high court in jyotirindra narain sinha v. commissioner for the board of agricultural income-tax, assam, also expressed the view that the question whether a particular receipt like salami can be regarded as income or as capital receipt cannot be answered in the abstract and that each case has to be decided on ..... law but could only be decided after a full investigation of all facts and, therefore, referred the case back to the commissioner under section 66(4) of the income-tax act. at page 558, the learned judges observed 'in some cases it might be payment of rent in advance and in other cases it might well be a ..... in the cause title and that the appeal was in substance presented by the legal representative herself through her power of attorney agent. section 33 of the indian income-tax act governs the right of appeal from the order passed by the appellate assistant commissioner. under that section, an assessee objecting to an order passed by an appellate .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP115; [1960]38ITR93(AP)
..... take place, it employed language conferring specifically such a power and as supporting it our attention is drawn to section 4(1) of the indian income-tax act and section 34 of the estate duty act. it is further submitted that, if aggregation should be resorted to for determining the rates, it would lead to anomalies and hardships in that ..... wholly untenable. on this discussion, it follows that the gift tax act is not open to challenge on any ground and is intra vires even in so far as it affected transfer of agricultural land.27. there remains the question whether it is permissible for the gift tax officer to aggregate all the gifts made by an assessee during a ..... reddy, c.j.1. the principal question raised in all these petitions relate to the constitutionality of the gift tax act (hereinafter referred to as the act) in so far as it seeks to levy tax on gifts of agricultural land.2. the act was passed by the parliament in the beginning of 1958 and received the assent of the president on 15- .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1979]116ITR950(AP)
..... , 1970. 22. a few provisions of the requisitioning and acquisition of immovable property act, 1952, require to be noticed in this connection. the expression 'requisition' should not be mixed up or ..... ) of section 7 of the said act, the central government having been satisfied that it is necessary so to do, do hereby acquire the said property.'21. what mr. waghray contends is that the acquisition or transfer was prior to march 1, 1970, and, therefore, the compensation received on agricultural lands is not chargeable to income-tax under capital gains prior to march 1 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2004(1)ALD835
..... stay. in the decision referred (1) supra, while dealing with power of the appellate tribunal to grant stay, though it is not specifically provided for under the income tax act, the apex court held:'an express grant of statutory power carries with it by necessary implication the authority to use all reasonable means to make such grant effective. ..... tribunal as the primary tribunal committed several basic errors in total disregard to the provisions of the a.p. land reforms (ceiling on agricultural holdings) act, 1973, hereinafter referred to in short as 'act'. it was further stated that various grounds had been raised in the appeal and to avoid repetition the grounds of appeal may be ..... smt.p.madhuri gajapathi raju, had sworn to the affidavit filed in support of the application under rule 15(4) of a.p. land reforms (ceiling on agricultural holdings) rules 1974, hereinafter in short referred to as 'rules'. it is stated by the deponent that she is the 2nd appellant in the appeal and appellants .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1997]223ITR671(AP)
..... proposed question is in two parts-the first part is : whether the land in question was an agricultural land; this is purely a question of fact; the second part of the question is : whether the capital gain on agricultural land is taxable under the income-tax act, which obviously means in the assessment year 1978-79. it is clear that there is a controversy as ..... the assessee, the tribunal held : (a) that the land was an agricultural land; and (b) that the gains from the land did not accrue in the previous year relevant to the assessment year 1978-79. the commissioner of income-tax, guntur, had filed the application under section 256(1) of the income-tax act, but that application was dismissed. hence, he filed the present application. 3 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 2000(3)ALD559
..... not be deemed to be an agriculturist if he (a) has in both the financial years ending 31st march, 1935 been assessed to income tax under the indian income tax act, 1922 or under the income tax laws of any part of india which immediately before the 1st day of november, 1956 was comprised in a part b state or foreign ..... business.'20. in mukund lal malik v. union of india : [1984]148itr461(all) the supreme court while upholding the constitutional validity of section 182 of the income tax act held that both the firm as well as the partners can be assessed.21. therefore, it has to be seen whether the expression 'assessee' can include a ..... no evidence as to whether the partner has paid any income tax during the relevant period, the matter was remanded back for fresh enquiry. in m. venkatarau v. state, : air1975ap315 , a full bench of this court while considering the provisionsof the a.p. land reforms (ceiling on agricultural holdings) act, 1973 and the definition of 'person' contained therein, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1991(2)ALT639
..... the nature of a surcharge imposed on the non-agricultural land assessment for which no provisions exists under the nala act. he contends t hat the state legislature has no power to levy such surcharge on tax in the absence of an express provision in the constitution like article 271 (surcharge on income-tax) enabling it to do so. we do not ..... government for an industrial purpose. the petitioner is seeking a direction not to collect cess at the rate of 0.37 paise per rupee of tax paid under the a.p. non-agricultural land assessment act and for refund of the same collected by way of cess. the petitioner has also questioned the action of the respondent in reopening the ..... rent value or the assessment on land as the basis for working out the tax. it is as much a tax as the tax imposed under nala act. that apart, even if land cess is to be viewed as a surcharge on the land revenue or non-agricultural land assessment, it cannot besaid that the legislature lacks competence to levy such surcharge .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1972]86ITR332(AP)
..... that a complete law on estate duty has been enacted. in the income-tax act, 'assessment' sometimes means computation of income, sometimes determination of the amount of tax payable and sometimes the procedure laid down in the act for imposing the liability on the taxpayer. (see commissioner of income-tax v. khemchand ramdas). similar meaning should be given to an estate ..... entry no. 87 in the union list, it is obvious that parliament is competent to legislate any law imposing estate duty in respect of properties other than agricultural land. in enacting a law for imposition of estate duty, the legislative authority must make provisions for ascertaining the value of the estate or the property, ..... the constitution of india, i.e., union list. entry no. 87 in the union list reads as follows :'estate duty in respect of property other than agricultural land.'9. the expressisn 'estate duty' has been given the following meaning under article 366(9) of the cpnstitution :'estate duty means a duty to be .....
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