Court : Mumbai Nagpur
..... by the straight line distance on horizontal plane. the only dispute involved in this appeal relates to measurement of distance for the purpose of agricultural land within the meaning of section 2(14)(iii)(b) of the income tax act. the assessee took stand that the distance should be taken through the approach road while the assessing officer has taken the aerial distance and ..... is a capital asset being situated within 8 kms. of the municipal limits. 9. in respect of measurement of distance for the purpose of agricultural land within the meaning of section 2(14)(iii)(b) of the income tax act, the assessee took stand that the distance should be taken through the approach road while the assessing officer has taken the aerial distance and .....
Tag this Judgment!Court : Mumbai Nagpur
..... court and thereafter the hon'ble apex court. the hon'ble apex court has noted that word manufacture has not been defined in income tax act and then pointed out its meaning in central excise act. in paragraph 16, dictionary meaning of word production has been pointed while in paragraph 19, the term produced has been noted. ..... under clause (f), it must be shown that activities undertaken in its premises are akin to or like activities of a workshop and mere act of physically presenting agricultural produce/vegetable within market yard, should not be construed as sufficient to attract said clause. the learned counsel has further pointed out that the ..... market yard, platform, sheds, warehouses, cold storage etc., where persons licensed by it undertake various activities which ultimately result in either transport or sale of agricultural produce by them. said sale is also conducted in regulated and controlled manner so as to see that innocent farmers are not cheated and get best consideration .....
Tag this Judgment!Court : Mumbai Nagpur
..... sale of defendants movable property in the manner laid down by the third schedule to the income tax act, 1961. section 29 is about application of certain provisions of income tax act. it stipulates that the provisions in second and third schedule of the income tax act, 1961 and income tax (certificate proceeding) rules, 1962 as in force from time to time shall, as far ..... .2002. after giving description of the property, it observes that prabhakar having been called upon on that date, deposited with the bank original title deed of his agricultural land, with search report in relation to that property from advocate h.n. mohta of shegaon. stamp paper of rs. 5000/- purchased by him and sanction ..... the petitioner obtained loan in 2002 and at that time government valuer had arrived at said figure of rs.16,75,000/-. thereafter land was converted for non-agricultural purposes and then a building came to be constructed on it. hence, its valuation could not have been rs.16,75,000/- only. 7. he points .....
Tag this Judgment!Court : Mumbai Nagpur
..... . a mere plea that the company and other agriculturists within the region of the former bhopal state had to pay the agricultural income-tax, whereas the agriculturists elsewhere had not to pay such tax is not sufficient to make out a case of infringement of the fundamental right under article 14 of the constitution?. according ..... stated that by passing resolution on 7.10.2011, the state government had decided to apply the provisions of the maharashtra project affected persons rehabilitation act, 1999 (rehabilitation act for short) to the mihan project. it is further stated that the respondent no.3 had terminated the lease agreement dated 18.2.2009 ..... its issuance and applicability are not in dispute. moreover, the petitioners have already sought enhancement of compensation by making of reference under section 18 of the act of 1894 and said matters are still pending. the rights of the petitioners for enhanced compensation would, therefore, be considered in said proceedings in accordance with .....
Tag this Judgment!Court : Mumbai Nagpur
..... was of rs.1,46,500/-. for the assessment year 1984-85, total income of the applicant was rs.41,244/- which includes her income from the agricultural and allied activities. for the assessment year 1985-1986, income of the applicant was rs.38,838/-. the income tax returns for the subsequent years filed up to the year 1990 disclose that applicant's ..... the earlier paragraph. the learned single judge has held that the question of prosecuting a non-public servant for an offence covered by the provisions of anti corruption act arises only if there is a possibility of ascertaining the commission of the main crime by the public servant and if this possibility is not there, there would ..... charge-sheet filed against them by the anti corruption bureau, nagpur, for the offence punishable under section 13(2) read with section 13(1)(e) of prevention of corruption act and under section 109 of indian penal code. 3. applicant no. 1, who is now dead and who was accused no. 1, was the husband of applicant no. .....
Tag this Judgment!Court : Mumbai Nagpur
..... reduced accordingly. according to learned advocate, the motorcycle driver suddenly came in front of the car and the accident had occurred. furthermore it is submitted that the agricultural income would continue to accrue even after demise of the victim. multiplier was also chosen on higher side at 10 instead of at 6 considering the ages of the claimants ..... is tested upon preponderance of probabilities. strict proof of fir, inquest panchanama, post-mortem notes,death certificate is not required as in a criminal trial as the act has beneficial and social welfare object to adequately compensate victims of motor vehicle accidents. there is no evidence led about the alleged contributory negligence on the part of ..... 19931994 in the sum of rs.68,293, rs.74,429, rs.83,367 on the basis of income tax returns of the victim (exh nos.42 to 44). considering the age of the victim and prospective increase in the income, it was taken as rs 90,000/- p.a. one-third amount towards personal expenses rs. 30. .....
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