Court : Chennai
Reported in : [1995]215ITR132(Mad)
..... that the grevelia trees which are grown for giving shade were capital assets and the proceeds derived by sale as firewood of those trees did not constitute agricultural income under the kerala agricultural income-tax act, 1950. in united nilgiri tea estates co. ltd. v. state of tamil nadu [1991] 191 itr 597, this court held that if the ..... or when the trees are grown for giving shade to the crops, in both these cases, the sale proceeds of those trees are not taxable under the agricultural income-tax act. accordingly, the authorities below were not correct in adding the sum of rs. 65,000 realised from the sale of trees. hence, we delete the addition ..... viswanatha chettiar v. agrl. ito [1965] 55 itr 692, while considering the provisions of sections 2(1)(a) and (3) of the coorg agricultural income-tax act, 1951, the mysore high court held that income from the forest trees growing naturally and without the intervention of human agency, even if the land is assessed to land revenue, is not .....
Tag this Judgment!Court : Chennai
Reported in : [1973]91ITR476(Mad)
..... future conduct of the business of the assessee, and that, therefore, it could not be claimed as a deduction under section 5(e) of the madras agricultural income-tax act. this disallowance was upheld by the appellate authority. there was a further appeal to the tribunal.2. the tribunal has, however, found that the amounts paid ..... by the supreme court in gordon woodroffe leather manufacturing company v. commissioner of income-tax, : [1962]44itr551(sc) , while construing the scope of section 10(2)(xv) of the indian income-tax act, 1922, which is analogous to section 5(e) of the madras agricultural income-tax act, there, the supreme court has expressed the view that if an amount ..... amounts which had been paid as gratuity to certain employees who had retired, in the first two cases. this deduction was allowed by the agricultural income-tax officer. but, later on, he chose to revise the assessment and disallowed the deduction claimed. for the assessment year 1967-68, even in the original .....
Tag this Judgment!Court : Chennai
Reported in : [1977]109ITR256(Mad)
ismail, j.1. against the order of the agricultural income-tax officer, dharapuram, dated 30th august, 1975, levying agricultural income-tax, the petitioner preferred a revision petition to the commissioner of agricultural income-tax, madras, under section 34 of the tamil nadu agricultural income-tax act (hereinafter referred to as 'the act'). the said officer by his impugned order dated 24th march, 1976, dismissed the revision petition. it is against the said order that the ..... petitioner has preferred the present revision petition, purporting to be under section 54 of the act. we are of the .....
Tag this Judgment!Court : Chennai
Reported in : [1996]218ITR121(Mad)
..... by the company can be deductible for the purpose of section 5(e) of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act').2. section 5(e) of the act is as follows :'5. computation of agricultural income. -- the agricultural income of a person shall be computed after making the following deductions, namely :-- (a) any ..... sums paid in the previous year on account of land revenue due to the government, local rates and cesses and municipal taxes in respect of ..... land ; (b) any rent paid in the previous year to the landlord or superior landlord, as the case may be, in respect of the land from which the agricultural income is derived ; (c) any expenses incurred in the previous .....
Tag this Judgment!Court : Chennai
Reported in : [2000]243ITR802(Mad)
..... question of law was formulated for consideration in this second appeal : 'whether the civil court has jurisdiction in view of section 62 of the tamil nadu agricultural income tax act, 1955 ?' 8. after the legal representatives of the first respondent were impleaded as respondents nos. 2 to 4, though notices were served on them, they ..... the lower appellate court took a different view. it held that the suit before the civil court is maintainable and section 62 of the tamil nadu agricultural income-tax act is not a bar. it further found that when the partition deed was brought to the notice of the authorities, they should have taken into ..... reduced to five acres 23 cents and, therefore, he is not liable to be assessed under the tamil nadu agricultural income-tax act, 1955. stating these facts, he filed a petition before the second defendant, the agricultural income-tax officer, mayuram. the second defendant issued a communication on december 31, 1976, stating that the partition deed will .....
Tag this Judgment!Court : Chennai
Reported in : [2000]245ITR552(Mad)
..... if there is a dual personality in one individual or person and if such person holds lands, then, a severability is contemplated under the madras agricultural income-tax act, 1955, if such a person comes up with an application for composition. the lands held by him in his capacity as a normal person would ..... the provisions of section 65 which reads as follows :'composition of agricultural income-tax.--(1) notwithstanding anything contained in this act, any person who holds land not exceeding fifty acres grown with plantation crop may apply to the agricultural income-tax officer for permission to compound the agricultural income-tax payable by him and to pay in lieu thereof a lump ..... respondents failed to notice that even the definition of 'person' in section 2(n) of the act includes a hindu undivided family and it is a separate unit for charge and assessability to agricultural income-tax under the act as an individual. it is also further argued that the officer has no jurisdiction to club the .....
Tag this Judgment!Court : Chennai
Reported in : [2002]256ITR769(Mad)
..... to the tune of rs. 15,000 by way of deduction under section 5(e) of the tamil nadu agricultural income-tax act, 1955 (tamil nadu act no. v of 1955, for short 'the act'), in the process of computation of the income for the said assessment year 1991-92. the said legal expenses, it appears, were incurred in protecting the ..... tune of rs. 15,000. 6. such sort of a claim of the assessee-company was rejected not only by the agricultural income-tax officer, pollachi (assessing officer), but also, on appeal, by the assistant commissioner of agricultural income-tax, uthaga-mandalam (for short 'the acait'). 7. consequently, the assessee-company agitated the matter further by filing the appeal before ..... s. janarthanam, j. 1. this revision, at the instance of the revenue, is directed against the order dated december 24, 1992, of the tamil nadu agricultural income-tax appellate tribunal, madras-104 (for short 'the tribunal'), and made in a.t.a. no. 44 of 1992 relatable to the assessment year 1991-92. 2 .....
Tag this Judgment!Court : Chennai
Reported in : [1999]237ITR558(Mad)
..... assessment year should govern the assessment for that year. this is because the subject of charge both under the income-tax act and the agricultural income-tax act is not the income of the year of assessment but the income of the previous year. when an assessment is made, the income of the previous year is determined as on the date of the commencement of the assessment year. therefore, whenever ..... . a. no. 36 of 1993 relating to the assessment year 1992-93 under the tamil nadu agricultural income-tax act, 1955 (for short 'the act').2. tvl goodwill estate, kotagiri, is an assessee coming within the jurisdiction of the agricultural income-tax officer, coonoor (in charge). the assessee had been assessed to agricultural income-tax for the assessment year 1992-93. it appears that while making the assessment, the provisions of .....
Tag this Judgment!Court : Chennai
Reported in : [1977]109ITR468(Mad)
..... cannot be contended that the tree does not bear fruits but bears only nuts. therefore, it is clear that cashew tree is a fruit-bearing tree. further, the tamil nadu agricultural income-tax act, 1955, does notmake any distinction between a fruit-bearing tree and a nut-bearing tree. if at least the enactment uses the two expressions 'fruit-bearing tree' and 'nut-bearing ..... herein would not come within the scope of the word 'tope' as defined in section 2(y) of the agricultural income-tax act. consequently, the tax revision case is allowed and the order of the agricultural income-tax appellate tribunal is set aside, with the result that the order of the assistant commissioner of agricultural income-tax dated january 24, 1970, is restored. there will be no order as to costs.
Tag this Judgment!Court : Chennai
Reported in : [1993]201ITR205(Mad)
..... been passed by the commissioner of agricultural income-tax in exercise of the suo motu powers of revision under section 34 of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'). 2. the revision petitioner was an assessee on the files of the agricultural income-tax officer-ii, nagercoil, during the ..... assessment years in question and the petitioner was permitted to compound the tax payable by him on payment ..... ordinary acres determined as equivalent to 80.06 standard acres. the commissioner of agricultural income-tax apparently on a report from the assistant commissioner of agricultural income-tax, nagercoil, initiated proceedings under section 34 of the act on the ground that the calculation and determination of standard acres have not been .....
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