Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Court: privy council

The English and Scottish Joint Co - Operative Wholesale Society Ltd. V ...

Court : Privy Council

..... with reluctance that their lordships would grant such an indulgence. but, taking into account the circumstance that the present case began not long after the assam agricultural income - tax act came into operation, and making allowance for the lack of experience which may have been the cause of the inadequate presentation of the case in the ..... own members, is by its nature incapable of begetting profits as that term is understood in the assam agricultural income - tax act or, since there is no distinction on this point, the indian or the united kingdom income - tax acts. [5] it is unfortunate that this question is presented in an abstract and general way without any ..... court at fort william in bengal in a reference made under s. 28 (1), assam agricultural income - tax act, 1939. by that judgment the high court answered in the affirmative a question of law submitted by the board of agricultural income - tax in relation to the assessment of the appellant for the year 1939 - 40. the question .....

Emperor Vs. Probhat Chandra Barua

Court : Kolkata

Reported in : (1924)ILR51Cal504

..... . this is a reference by the commissioner of income tax, assam, under section 66(2) of the income tax act (act xi of 1922): the reference is made on the application of the assessee. the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income tax act. the crown does not now dispute the ..... . the applicant, however, contends that neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds: (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income tax act of 1922, (ii) that the imposition of 'income-tax upon income derived from the sources in question would be an additional .....

Probhat Chandra Barua Vs. Emperor

Court : Kolkata

Reported in : AIR1924Cal668

..... . this is a reference by the commissioner of income-tax, assam, under section 66(2) of the income-tax act (act xi of 1922). the reference is made on the application of the assessee. the commissioner has held that income derived from pasturage is not assessable to income-tax on the ground that it is 'agricultural income' within sections 2 and 4 of the income-tax act. the crown does not now dispute the ..... . the applicant, however, contends that neither of these sources of income is assessable to income-tax, and he founds his contention upon two grounds : (i) that such income is 'agricultural income' as defined in section 2, and is exempted from assessability under section 4(3)(viii) of the income-tax act of 1922, (ii) that the imposition of income tax upon income derived from the sources in question would be an additional .....

Narendra Narayan Chowdhury Vs. the Province of Assam.

Court : Kolkata

Reported in : [1949]17ITR243(Cal)

..... of agricultural income-tax on the maharaja of tripura.question 4 - whether rule 22 of the rules under the assam agricultural income-tax act is ultra vires the government of ..... highness the maharaja of tripura in his capacity as ruler.the answer to question 2 must be that the income from chakla roshanabad is not liable to be assessed for agricultural income-tax under the assam agricultural income-tax act.the answer to question 3 must be that the assam agricultural income-tax act is not ultra vires the provincial legislature as on its true constructions it does not authorise the assessment .....

Mustafa Ali Khan Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1949)51BOMLR431

..... land naturally and without the intervention of human agency, even if the land is assessed to land revenue, is agricultural income within the meaning of section 2(1)(a) of the income-tax act and as such exempt from income tax under section 4(3)(viii) of the act?their lordships would observe that, inasmuch as (as is stated in the order passed by the appellate tribunal under ..... , yet, unless there is some measure of cultivation of the land, some expenditure of skill and labour upon it, it cannot be said to be used for agricultural purposes within the meaning of; the income-tax act, in the present case their lordships agree with the high court in thinking that there is no evidence which would justify the conclusion that this condition is .....

King-emperor Vs. Rajah Probhat Chandra Baruah

Court : Kolkata

Reported in : AIR1927Cal432

..... appears that for some time there was no tax on incomes. in 1872 an act was passed for imposing duties on incomes arising from offices, properties, professions and trades, to be in force ..... distinction between agricultural income and non-agricultural income and it included income derived from land in india wherever situate. such income was taxed directly. the act of 1860, as i have said, ceased to operate in 1865. in 1867 it was again brought into operation and this time the act excluded agricultural income. in 1869 what was known as the certificate tax act was converted into a general income-tax act and it included agricultural income. thereafter it .....

In Re: Hon'ble Nawab K. Habibulla Bahadur of Dacca

Court : Kolkata

Reported in : AIR1941Cal598

..... has been cited to us in which a specific sum, not expressed to be the rent or revenue of land used for agricultural purposes, has been held to be exempt from income-tax as being agricultural income as defined by section 2(1), income-tax act, 1922. in the case to which reference has already been made, b. & o. v. maharajadhiraj of darbhanga , ..... whether in the facts and circumstances of the case the sum of rs. 49,500 received by the assessee as his remuneration as mutwalli was agricultural income within the meaning of section 2(1), income-tax act' should be answered in the negative. no order is made as to costs in this matter.panckridge, j.10. i have reached the ..... shown in the return by mistake and that though the return itself did not indicate it, the amount mentioned was really agricultural income within the meaning of section 2, income-tax act, and as such was not liable to tax. the assessee stated that the first return was drawn up by his officers and that he being a busy gentleman, had .....

K. Habibulla Vs. Re.

Court : Kolkata

Reported in : [1941]9ITR292(Cal)

..... in the facts and circumstances of the case the sum of rs. 49,500 received by the assessee as his remuneration as mutwalli was agricultural income within the meaning of section 2(1) of the income-tax act' - should be answered in the negative.no order is made as to costs in this matter.panckridge, j. - i have reached ..... , not expressed to be the rent or revenue of land used for agricultural purposes, has been held to be exempt from income-tax as being agricultural income as defined by section 2(1) of the indian income-tax act, 1922.in the case to which reference has already been made, commissioner of income-tax, bihar and orissa v. maharajadhiraj of darbhanga (1) (1935) 62 ..... the return by mistake and that though the return itself did not indicate it, the amount mentioned was really agricultural income within the meaning of section 2 of the income-tax act and as such was not liable to tax.the assessee stated that the first return was drawn up by his officers and that he being a busy gentleman .....

Killing Valley Tea Company Limited Vs. Secretary of State for India in ...

Court : Kolkata

Reported in : AIR1921Cal40,61Ind.Cas.107

..... or arises or is received in british india, or is, under the provisions of this act, deemed to accrue or arise or to be received in british india.' section 4 provides that agricultural income shall not be chargeable to income tax.' section 2 gives a definition of the expression 'agricultural income.' the portion of the definition material for the determination of the question before us may be ..... stated as follows:in this act, unless there is anything repugnant in the subject or context, agricultural income means any income derived from.(i) agriculture, or.(ii) the performance by .....

Sri Rajah Ravu Venkata Mahipathi Gangadhara Rama Rao Bahadur, Yuvaraja ...

Court : Privy Council

..... for ever under the madras permanent settlement regulation, any further taxation will be illegal; and (2) that the income sought to be taxed was agricultural income within the meaning of s. 2 (1), income-tax act and exempt from the levy of the tax by virtue of s. 4 (3) (viii). both contentions were rejected by the appellate assistant commissioner, ..... from the sale of wood, bark, leaves, usufruct of trees, etc., on the ground that: (a) the income was derived from a permanently settled estate and (b) the income was agricultural income within the meaning of s. 2 (1), income-tax act, 1922. [3] before stating the facts, it will be convenient to refer to the relevant provisions of the ..... agency, even if the land is assessed to land revenue, is not 'agricultural income' within the meaning of s. 2, sub-s. (1) (a) or (b), income-tax act, 1922, and is not therefore exempt from income-tax under s. 4, sub-s. (3) (viii), of the act..." in view of this decision, mr. cyril king, learned counsel for the .....