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Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Page 11 of about 2,595 results (0.135 seconds)

Apr 05 1984 (HC)

High Land Produces Co. Ltd. and anr. and Midland Rubber and Produce Co ...

Court : Kerala

Reported in : [1984]148ITR746(Ker)

..... is whether the agricultural income-tax officer, making an assessment of agricultural income under the kerala agricultural income-tax act is bound to accept the assessment of the income which has already been made by the central income-tax authorities under rule 24 of the income-tax rules, 1922, read with section 10 of the indian income-tax act, 1922, or under rule 8 of the income-tax rules, 1962, read with sections 28 - 44 of the income-tax act, 1961. we ..... (a) the explanation to section 2(a)(2) of the kerala agricultural income-tax act adopts this rule of computation, and (b) the balance 60 per cent. of the income so computed is agricultural income within the meaning of the central income-tax act, and the constitution. the agricultural income taxable under the kerala act is 60 per cent. of the income so computed after deducting therefrom the allowances authorised by section 5 of .....

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Jun 06 1973 (HC)

Commissioner of Income-tax Vs. A.V. Thomas and Co. Ltd. and anr.

Court : Kerala

Reported in : [1974]96ITR343(Ker)

..... cases are also similarly worded and, therefore, they are not repeated here.3. dividends declared by companies assessed to agricultural income-tax have been held to be dividends chargeable to income-tax under the income-tax act (see the supreme court decision in mrs. bacha f. guzdar v. commissioner of income-tax, [1955] 27 i.t.r. 1 (s.c.)). this conclusion resulted in a double taxation of the same ..... half per cent., on that portion of the dividend which is attributable to the profits of the company assessed to agricultural income-tax ; whichever is less.' 5. as per the language of the section, from the tax payable by the shareholder under the income-tax act the lesser of the two sums calculated under that section has to be reduced and that calculation is to be made .....

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Dec 16 2005 (HC)

Tata Tea Ltd. Vs. Inspecting Asst. Commissioner

Court : Kerala

Reported in : (2006)203CTR(Ker)353; [2006]283ITR275(Ker); 2006(1)KLT752

..... another are the petitioners in o.p.no 6075 of 1995 which was filed seeking a declaration that section 4(2) of the agricultural income-tax act, 1991 in so far as it assess tax on deemed agricultural income is arbitrary, illegal and unreasonable and violative of article 365 of the constitution of india. petitioners submit by sub-clauses (ii) ..... and (iii) of section 4(2) of the agricultural income-tax act the rule making authority seeks to enlarge the meaning of 'agricultural income' by deeming certain receipts which are otherwise not agricultural income within the meaning of section 2(1a) of the income-tax act. petitioners point out that in view of article 366 of the constitution of ..... the power of the state legislature vis-a-vis union as well as the inter-relation between the various provisions of the incometax act as well as the agricultural income tax act came up for consideration before the apex court and the court has laid down the law and hence it is unnecessary to .....

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Aug 03 1998 (HC)

Thyaka Trust Vs. State of Kerala and anr.

Court : Kerala

Reported in : (1999)152CTR(Ker)63; [1999]236ITR185(Ker)

..... the petitioner-trust to issue a notification to the effect that donations paid to them are eligible for deduction under section 9(2) of the agricultural income-tax act, is not acceptable to government. the reason for such rejection is explained only in the counter-affidavit filed on behalf of the respondents. the ..... kallarackal buildings, miss east road, kottayam. 8. sri ramesh cheriyan john, learned counsel appearing for the petitioner, submitted that section 9(2) of the agricultural income-tax act. 1991, contemplates notification by the government of a trust, institution or fund established for charitable purposes for availing of the benefit of the said sub-section ..... the petitioner has also sought for a direction to the respondents to allow the petitioner the benefit of notification contemplated under section 9(2) of the agricultural income-tax act as claimed in the petition. 5. the petitioner's case is that the petitioner is a charitable institution established for the benefit of the poor .....

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Nov 27 1969 (HC)

R. Vaidyanatha Mudaliar Vs. State of Madras

Court : Chennai

Reported in : [1976]104ITR444(Mad)

..... a disposal, consumption or use in the manufacture or other process carried on by the assessee would apply to 'income' as defined in the madras plantations agricultural income-tax act, 1955 (an act similar to the madras agricultural income-tax act, 1955), it would add:'it is not necessary, however, for income to accrue that there must be a sale of a commodity: consumption or use of a commodity in the ..... . nos. 75 and 76 of 1966 relate to the assessment years 1960-61 and 1961-62 in which the assessing officer invoked his jurisdiction under section 35 of the madras agricultural income-tax act, 1955. t. c. no. 77 of 1966 concerns itself with the original assessment made for the year 1962-63.2. for the years 1960-61 and 1961-62 the assessee .....

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Aug 10 1984 (HC)

Ugar Sugar Works Ltd. Vs. State of Karnataka

Court : Karnataka

Reported in : [1985]155ITR39(KAR); [1985]155ITR39(Karn); 1985(2)KarLJ53

..... the question herein. in vishnudatta antharjanam v. commr. of agrl. income-tax : [1969]71itr733(ker) , the kerala high court, while examining the scope of s. 5(j) of the kerala agricultural income-tax act, 1950 (shortly the 'kerala act'), which is somewhat similar to the provision of s. 5(k) of the act, has held that the expenses incurred during the years previous to the ..... accounting year could be allowed in computing the agricultural income. in support of this conclusion, the kerala high court relied ..... jagannatha shetty, j.1. this revision under s. 55 of the karnataka agricultural income-tax act, 1957 (called shortly 'the act'), is directed against the order of the tribunal dated july 31, 1978, passed in a.i.t.a.p. no. 24 of 1976. the petitioner is a .....

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Apr 06 1955 (HC)

Satrughan Mall Vs. Revenue Commissioner

Court : Orissa

Reported in : AIR1956Ori34; 21(1955)CLT283; [1955]28ITR486(Orissa)

..... of the revenue commissioner or of any other agricultural income-tax authority against whose decision an application under section 29(2), orissa agricultural income-tax act was made. we would also suggest that section 44, orissa agricultural income-tax act may be amended on the lines of section 67a, indian income-tax act so as to include within its scope not ..... only appeals but also revisions and applications under section 29, orissa agricultural income-tax act. 7. i would, ..... question of law arises out of that order so as to justify a reference to the high court under section 29 (2) orissa agricultural income-tax act. a mere bald communication to him by the office of the revenue commissioner to the effect that his revision petition has been rejected .....

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Dec 03 1952 (HC)

Jagadindra Kumar and ors. Vs. Revenue Commr.

Court : Orissa

Reported in : AIR1953Ori117

..... not cited before the said division bench of this court. 2. the petitioner was assessed to agricultural income-tax by the agricultural income-tax officer, balasore. he appealed against the assessment to the collector of agricultural income-tax under section 25, orissa agricultural income-tax act. the collector gave him partial relief and directed revision of the assessment in accordance with the ..... of review which were very similar to the powers of revision conferred on the revenue commissioner by section 28, orissa agricultural income-tax act. under section 66 (2) of the old indian income-tax act the commissioner could refer a case on a question of law for the decision of the high court. i ..... then was) in -- 'air 1952 orissa 281' (a), reliance was placed on the following proviso to subsection (2) of section 28, orissa agricultural income-tax act. 'provided that he shall not pass any order prejudicial to an assessee other than an order declining to interfere without hearing him or giving him a .....

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May 23 1957 (SC)

Commissioner of Income-tax Vs. Jyotikana Chowdhurani and ors.

Court : Supreme Court of India

Reported in : AIR1958SC19; [1957]32ITR705(SC); (1958)IMLJ76(SC)

..... in the year 1923, on receipts from the sale of sal trees from his forests as income within the meaning of the indian income-tax act. the assistant commissioner of income-tax on appeal held by his order dated april 28, 1923, that receipts from forests were agricultural income and the income-tax authorities accepted the said decision and ceased to assess such receipts for a good number of years ..... the land itself. in the opinion of the court those operations were 'agricultural operations' and the land on which the trees stood was being used for 'agricultural purposes' and, therefore, the income from the sale of the trees was 'agricultural income' and was exempt from taxation under section 4(3)(viii) of the income-tax act and the court accordingly answered the referred question in the affirmative. 17 .....

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Sep 17 1975 (HC)

Commissioner of Agrl. Income-tax Vs. Vellimala Estate

Court : Kerala

Reported in : [1977]110ITR372(Ker)

..... question in view of the defective findings of the tribunal. the tribunal will dispose of the appeal before it after rehearing it as envisaged by section 60(6) of the agricultural income-tax act, 1950, in the light of the observations in this judgment. there will be no order as to costs. 8. a copy of this judgment under the seal of the high ..... govindan nair, c.j.1. the question referred by the kerala agricultural income-tax appellate tribunal for the assessment year 1967-68 under the agricultural income-tax act, 1950, is in these terms : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the amount of rs. 4,322.36 .....

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