Court : Chennai
Reported in : [1965]58ITR53(Mad)
..... that the words 'otherwise prejudicial to the assessee' have acquired, so to say, a clear, well-defined meaning in the manner mentioned above and they are used in the madras agricultural income-tax act in the same context and with the same object.in this connection it may also be mentioned that the view of the privy council in the tribune case which was ..... to consider now) declined to accept the case of partition. thereupon the petitioner, without filing an appeal as provided in the agricultural income-tax act, 1955 (hereinafter referred to as the act), straightaway preferred a revision petition to the commissioner for agricultural income-tax under section 34 of the act and he too dismissed the petition. the petitioner has thereupon preferred this revision petition under section 54 of the .....
Tag this Judgment!Court : Chennai
Reported in : [1988]172ITR199(Mad)
..... bench of this court in a decision rendered in state of tamil nadu v. sadhanandam : [1978]113itr453(mad) has held that section 9(2) of the agricultural income-tax act has no application if the assessment is made on the father in the status of a hindu undivided family and section 9(2) will come into play only ..... assessee in all these cases is one ganesa udayar of pilliarnatham, kallaperambur post, thanjavur taluk. for the year 1975-76, there was an assessment under the agricultural income-tax act wherein all the lands in his possession and enjoyment were assessed in his hands as an individual. the assessee objected to the said assessment by filing an appeal ..... the assessee will have to be clubbed with the other lands in view of the provisions of section 9(2) of the agricultural income-tax act. according to the assessee, however, the inclusion of the income from the lands belonging to the assessee's minor daughter and paternal grandmother cannot legally be justified and that the assessment made .....
Tag this Judgment!Court : Chennai
Reported in : [1986]161ITR497(Mad)
..... of accountancy and well established commercial practice, and the liability towards gratuity relatable to the year of account, is a permissible deduction'. on an analogous provision existing in the karnataka agricultural income-tax act, a division bench of the karnataka high court in balanoor tea & rubber co. ltd. v. state of karnataka : [1984]148itr736(kar) by relying upon the decision of the supreme court ..... the second respondent dated november 24, 1977. petitioner is an assessee under the tamil nadu agricultural income-tax act, 1955. for the assessment year 1975-76, it was subjected to tax by a final assessment order dated november 24, 1977. its net agricultural income was fixed at rs. 3,79,086 and a tax liability of rs. 2,08,497.30 was assessed. in doing so, the expenditure .....
Tag this Judgment!Court : Chennai
Reported in : [1974]97ITR703(Mad)
..... allowed in respect of tea income under the madras agricultural income-tax act. this is the view we have taken ..... tea and coffee income from the estate is in the ratio of 36 : 23, that the expenditure referable to the tea income having been allowed under the income-tax act, the same allowance has to be given under the madras agricultural income-tax act. as 'agricultural income', as defined in the agricultural income-tax act, takes in the definition of 'agricultural income' under the indian income-tax act, whatever deductions are allowed under the indian income- tax act should also be .....
Tag this Judgment!Court : Chennai
Reported in : [2000]241ITR873(Mad)
..... the returns filed by them separately and for the asst. yr. 1988-89 they were permitted to compound their liability for agricultural income-tax, under s. 65 of the tn agrl. it act, again separately. 3. the cit issued a show cause notice on 17th april, 1990, 26 years after the properties had been purchased separately in the names ..... funds of the wife. 7. the order of the cit is, it was submitted by the learned special government pleader, in accordance with the provisions of the tn agrl. it act, more particularly, s. 9(2)(a)(iii) of the act which provides that in computing the total agricultural income of any individual for the purpose of assessment, there ..... shall be included so much of the agricultural income of a wife or minor child of such individual as arises .....
Tag this Judgment!Court : Chennai
Reported in : AIR1951Mad1007; [1951]20ITR151(Mad); (1951)2MLJ167
..... the entire profits of the assessee from the tobacco dealer calculated in the sum of rs. 12000 was agricultural income and was exempt from income-tax under section 4 (3) (viii) of the income-tax act. the commissioner of income-tax disputes the correctness in law of the decision of the appellate tribunal. hence this reference.3. the burden ..... is upon the assessee who claims exemption from tax under section 4 (3) (viii) of the income-tax act to prove that the income is 'agricultural income' as defined in the act. --see 'raja mustafa ali khan v. commissioner of income-tax', 1948 16 itr 330. it is true, as pointed out by the learned ..... narayan singh'. 1948 16 itr 325, which decided that interest on arrears of rent payable in respect of land used for agricultural purposes was not agricultural income within section 2 (1) of the income-tax act. it was held that the interest was neither rent nor revenue derived from the land. the relationship between the tenant who .....
Tag this Judgment!Court : Chennai
Reported in : [1984]57STC174(Mad)
..... sixth schedules to the income-tax act, 1961. we do not think this decision or the reasoning on which it ..... for the assessee referred to a decision which had arisen under the income-tax act as a support for his proposition that monobloc pumpsets cannot be regarded as electrical goods : vide commissioner of income-tax v. dhandayuthapani foundry (p.) ltd. : [1980]123itr709(mad) . in that case, a question arose whether centrifugal pumps were agricultural implements falling within the ambit of item (9) of the fifth and .....
Tag this Judgment!Court : Chennai
Reported in : [1994]207ITR874(Mad)
..... , the petitioner appears to have failed a return under the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), and the rules made thereunder, disclosing a net agricultural income of rs. 28,72,934. the agricultural income-tax officer-ii, nagercoil, on going through the accounts and considering the various ..... claims for deduction, determined the net assessable income at rs. 34,35,514 and the total tax due for ..... aggrieved against the action of the assessing authority in disallowing certain deductions claimed, an appeal has been preferred before the assistant commissioner of agricultural income-tax, nagercoil. the first appellate authority partly allowed the appeal by sustaining deductions claimed on certain accounts and in other respects dismissed the appeal .....
Tag this Judgment!Court : Chennai
Reported in : (1964)1MLJ119
..... for that reason be dismissed.3. i am of opinion that the assessments in the two cases cannot be supported. section 16 of the madras agricultural income-tax act provides for making returns of income. every person who holds land in excess of the exempted extent is required under sub-section (1) to furnish a return before the first ..... no return was submitted, presumably on the ground that there is no assessable income from the property. it appears that the agricultural income-tax officer issued a notice to one mahomed ibrahim rowther as the guardian of the minor under section 16(2) of the agricultural income-tax act. this notice was served by affixture, and as no return was filed, ..... the officer made under section 17(4) of the act best of judgment assessments, and the taxes held to be due from the petitioner for the two years were fixed at .....
Tag this Judgment!Court : Chennai
Reported in : [1994]209ITR707(Mad)
..... j.1. this revision case, at the instance of the assessee, under section 54(1) of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act), has been preferred against the order of the tamil nadu agricultural income-tax appellate tribunal madras, in a.t. no. 84 of 1990 relating to the assessment year 1987-88. the assessee ..... ) of the act, it was held that the question has to be answered in the light of the provisions in the agreement between the parties and ..... land, but only a right to the trees, the income derived by the purchasers of the trees from slaughter tapping, was not agricultural income. in commissioner of agrl. i.t. v. george varghese and co. : [1973]90itr496(ker) , construing section 2(2) (a) of the kerala agricultural income-tax act, 1950, which is in pari materia with section 2(2 .....
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