Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: gujarat Page 3 of about 49 results (0.147 seconds)

Rajkot Engineering Association and ors. and Vs. Union of India and ors ...

Court : Gujarat

Reported in : (1986)54CTR(Guj)272; (1987)1GLR3; [1986]162ITR28(Guj)

..... an assessee carrying on business or gross receipts for an assessee carrying on profession has no relation to the income under the income-tax act, and they operate so unreasonably that even of real income as determined under the income-tax act may be very small, the assessee having the prescribed gross turnover or gross receipts would be within the purview ..... in sub-section (1) shall keep and maintain such books of account and other documents as may enable the income-tax officer to compute his total income in accordance with the provisions of the income-tax act, if his income from business or profession exceeds rs. 25,000 or his total sales, turnover or gross receipts in business or ..... contained in article 14 which enjoins a state not to deny to any person equality before law or equal protection of law (see khandige sham bhatt v. agricultural ito : [1963]48itr21(sc) . the principle which the courts have to bear in mind while considering such a challenge to the denied of equality before .....

Commissioner of Income-tax Vs. Jamnagar Jilla Sahakari Kharidvechan Sa ...

Court : Gujarat

Reported in : (2006)201CTR(Guj)243; [2006]283ITR116(Guj)

..... of the managing agency commission which was referable to the growing of sugarcane, was disallowed on the ground that the income from sugarcane cultivation was agricultural income and not exigible to tax. the appellate tribunal found that the cultivation of sugarcane and the manufacture of sugar by the assessee constituted one single ..... sahakari sangh ltd. v. commissioner of income-tax : [1994]207itr175(guj) to contend that while granting deduction under section 80p(2)(a)(iv) of the act, to co-operative societies, only the net income attributable to the activities specified under the section for the purchase of agricultural implements, livestock, etc. intended for supplying ..... intended for agriculture as computed in the previous year) were deducted and the profits qualifying for deduction under section 80p(2)(a)(iv) of the act were computed at rs. 1,37,070/-. 5. the assessee carried the matter in appeal before the commissioner of income-tax (appeals) (cit (appeals). before the cit (appeals) .....

Commissioner of Income-tax, Gujarat-ii Vs. Gordhandas Trikambhai Patel ...

Court : Gujarat

Reported in : [1979]118ITR81(Guj)

..... the second plot of land was purchased in 1963. that second permission, also under s. 63 of the bombay tenancy and agricultural lands act, is to be found at page 76 of the record in income-tax reference no. 224 of 1975. on this occasion, the condition was that the purchaser should use the plot purchased by them ..... immovable property. they purchased the land as agricultural land and till november 9, 1965, the land was still kept as agricultural land and it was only on that date in 1965 that permission for non-agricultural use was obtained from the revenue authorities. all these circumstances indicate that the income-tax authorities have not discharged the burden of proving ..... extension of time from the prant officer because the original condition at the time when the permission was granted under s. 63 of the bombay tenancy and agricultural lands act was that construction should be put up within one year of the grant of the permission respectively in 1960 and 1963. further, on each occasion when .....

Patel Prakashbhai Bhagwandas Vs. Central Gujarat Electiricty Company L ...

Court : Gujarat

Reported in : AIR2009Guj14

..... premises or land there are more than one owner or one owner is desirous to have more than one separate and distinct activity which requires separate assessment under the income tax act or sales tax or ration card etc. separate connection can not be said as impermissible, e.g. in one large portion of land/premises different co-owner are desirous to have different ..... the second connection in the same premises. it was submitted that unless the ownership is different, the petitioner would not be entitled for the second electric connection for the same agricultural land though the well may be different. therefore, it was submitted that the direction may not be issued by this court.7. the learned counsel for the respondent has relied .....

Commissioner of Income-tax Vs. Adarsh Co-operative Housing Society Ltd ...

Court : Gujarat

Reported in : [1995]213ITR677(Guj)

..... were incapable of producing a profit and it was not, therefore, liable to be assessed under the assam agricultural income-tax act. in the aforesaid facts, it was held that the society was not exempt from liability to assam agricultural income-tax in respect of profits from the said to its members of tea cultivated or manufactured at its estate. our ..... from an ordinary bank except that it lends money to and receives deposits from its shareholders; this does not by itself make its income any the less income from business within section 10 of the indian income-tax act, 1922. accordingly, the answer to the question referred to the high court was given in the affirmative and the ..... income was not exempt from taxation. 7. by referring to the decision in the case of english and scottish joint co-operative wholesale society ltd. v. .....

Saggar Gagu Dhula and anr. Vs. Sangar Abhram Vela and ors.

Court : Gujarat

Reported in : (1966)7GLR532

..... agricultural income-tax act (9 of 1953) which subjected persons carrying on agricultural operations in the bhopal region to pay a tax on agricultural income which was not imposed upon agricultural income earned in the rest of the state of madhya pradesh. that act was in existence at the time when the states reorganisation act, 1956, was enacted and the act ..... was preserved in tact by virtue of the provision contained in section 119 of the states reorganisation act ..... pieces of legislation would be on the question of differential treatment accorded by the bhopal act 9 of 1953 and to ascertain the impact which that enactment had on the subject of levies made upon agricultural income in the rest of the state of madhya pradesh. therefore, from the aforesaid observations, .....

Patel Mavji Jodha Dihora and ors. Vs. State of Gujarat and anr.

Court : Gujarat

Reported in : (1994)1GLR737

..... an agent. therefore, it was held that the bengal agricultural income-tax act, 1944 and the rules framed thereunder excluded the common law rule in the matter of signature of the assessee, appellant or applicant on the return, appeal ..... had opined that it should be treated as properly signed and a valid return. however, the supreme court held that in view of the provisions of bengal agricultural income-tax act, 1944, it was necessary that the return should be signed by the person himself and the intention of the legislature was not to permit the signature by ..... do himself can equally well be done by his duly authorised agent. analysing the provisions of the to. p. agricultural income-tax act, 1948, the allahabad high court held that there was no provision in the act or the rules framed thereunder requiring that the revision application should be signed by the assessee himself and that it could .....

Cit Vs. B.B. Vyas

Court : Gujarat

Reported in : [2003]128TAXMAN166(Guj)

..... determined for the purpose of the levy of the capital gains tax under section 45 in a case where agricultural land is converted into non-agricultural land and then sold for non-agricultural use.2. capital asset as defined in section 2(14) of the income tax act includes property held by the assessee but does not include agricultural land and so long as the property remains an ..... agricultural land, it is, in law, not a capital asset at all.the .....

State of Gujarat Vs. Godhra Borough Municipality

Court : Gujarat

Reported in : (1977)18GLR636

..... of uttar pradesh : [1973]88itr443(sc) , where a suit was filed by the state for recovery of agricultural income-tax and the question arose before the supreme court as to the maintainability of such a suit, in view of section 32 of the u.p. agricultural income-tax act, 1948, which provided the mode of recovery of penalties. it was contended before the division bench that the ..... only mode of recovery of arrears of tax or penalty due under the said act was to be found under section 32 only and the state could not recover any .....

Bhagwandas D. Vachhani Vs. Assistant Commissioner of Income-tax

Court : Gujarat

..... in confirming the additions under section 69 of the income-tax act, 1961 in the hands of the appellant - huf on substantive basis? (2) whether, under the facts and circumstances of the case, the itat was right in law in confirming erroneous estimate of agricultural income made by the respondent and further confirming the quantum of agricultural income based on inaccurate method of calculating the same?" 3 ..... . before we address ourself on the questions, we may briefly state the facts as under:- 4. the common facts are that the search operations were conducted by the income tax authorities under section 132 of the income tax act (hereinafter referred to as the 'act') on 26.09.1996 at the .....