Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Page 4 of about 2,595 results (1.147 seconds)

Tessy Kuruvilla Vs. Agricultural Income-tax Officer

Court : Kerala

Reported in : [1987]163ITR240(Ker)

..... under sub-section (1) shall be final subject to any reference that may be made to the high court under section 60.' section 60(2) of the agricultural income-tax act is to the following effect:'60(2). within sixty days of the date on which he is served with a notice of an order under section 34 enhancing assessment ..... produce relevant documents. in this original petition, the petitioner assails exhibits p-1 and p-2 orders. the petitioner also attacks section 34, 2nd proviso, to the agricultural income-tax act as ultra vires and violative of article 14 of the constitution of india. it is stated that there is no obligation for the revisional authority to hear the petitionerbefore ..... opportunity for being heard. the asses-see has no right to resort to, this court under section 60(2) of the agricultural income-tax act in view of section 34, second proviso, and section 60(2) of the act. this is ultra vires and violative of 'fair hearing' and article 14 of the constitution of india.2. on behalf of .....

Teekoy Rubbers (India) Ltd. Vs. State of Kerala

Court : Kerala

Reported in : [1994]205ITR293(Ker)

..... slaughter-tapping. according to him, two-thirds of the consideration received during the year should be treated as representing income from slaughter-tapping. it was included in theagricultural income for the year and assessed to tax under the agricultural income-tax act. the order of assessment is dated october 27, 1980. it was confirmed in appeal by the deputy commissioner (appeals) by order dated august 13, 1981 ..... . in second appeal, the agricultural income-tax appellate tribunal, by its order dated january 12, 1989, confirmed the inclusion of two-thirds of .....

Mrs. Prativa Sasmal Vs. Agricultural Income-tax Officer and anr.

Court : Kolkata

Reported in : AIR1958Cal585

..... rational basis. unlike the word 'income' as used in the indian income-tax act, income under the agricultural income-tax act is said to be the actual income which is received by the assessee. reference is made to section 4 of the act which defines the total agricultural income of an assessee and which comprises all agricultural income derived from land situated within west ..... from this view and held that the assessee's share of the estimated yield should not be taken as his receipt, because the agricultural income-tax act purports to tax all income on a receipt basis and therefore it was only on the paddy actually collected by the assessee that he was liable to be assessed ..... that only casual labourers or labourers specifically hired for the purpose were contemplated. i think, however, that theword, 'labourers', as used in the agricultural income tax act, carries a wider meaning and includes bargadars and other crop-sharers who are not tenants. that meaning is in accord with the concept of a .....

Commissioner of Agricultural Income-tax Vs. Kartikulam and Alathur Est ...

Court : Kerala

Reported in : [1988]169ITR386(Ker)

..... should fail. in malayalam plantations' case : [1978]115itr624(ker) , this court held that section 5(j) of the agricultural income-tax act and section 10(2)(xv) of the indian income-tax act, 1922, represent conceptions which are kindred though distinct. it was also held that to confine section 5(j) to cover only ..... case, the expenses incurred in filing appeal, revision, reference application, etc. (claimed as legal charges) are allowable deductions in computing the agricultural income under section 5(j) of the kerala agricultural income-tax act. this court held that the matter is covered by the decision in malayalam plantations' case : [1978]115itr624(ker) . so also ..... the legal expenses incurred and classified as professional fee for taxation work is not an admissible expenditure in computing the agricultural income under section 5(j) of the kerala agricultural income-tax act. we are of the view that the appellate tribunal was justified in holding that the legal expenses incurred for taxation .....

Commissioner of Agricultural Income-tax, Kerala Vs. Pullangode Rubber ...

Court : Kerala

Reported in : [1960]40ITR681(Ker)

..... development - is a current and not a capital expenditure, and is hence entitled to the deduction claimed under section 5(e) of the madras plantations agricultural income-tax act, 1955.the income-tax manual (10th edition, page 536) deals with the capital and revenue expenditure of tea gardens as follows :'in assessing the profits of tea concerns there will ..... difference between capital expenditure and revenue expenditure has often come up for discussion in connection with section 10(2)(xv) of the indian income-tax act, 1922, in which act also as in the madras plantations agricultural income-tax act, 1955, there is no definition of the expression 'capital expenditure'. as stated by the privy council in mohanlal hargovind v. ..... m. s. menon, j. - section 5(e) of the madras plantations agricultural income-tax act, 1955, provides that the agricultural income of a person shall be computed after making the following deduction, namely,'any expenditure incurred in the previous year (not being in .....

Malankara Plantations Ltd. Vs. Edavetti Grama Panchayat

Court : Kerala

Reported in : 2007(1)KLT321

..... ) where income tax or agricultural income tax or both is/are assessed on such company or person under the income tax act, 1961 (central act, 43 of 1961), or the agricultural income tax act, 1991, for the year, comprising the half year, one half of the amount at which the profits and gains of such business are computed under section 5 of the agricultural income tax act, 1991 for the purpose of assessing the income tax or agricultural income tax or the ..... . once a company or a person is an assessee under the income tax or the agricultural income tax act, the income is to be calculated on the basis of the profit and loss account under the provisions of the income tax act or section 5 of the agricultural income tax act for the purpose of computation of agricultural income. on such computation if the half yearly income is below rs. 12,000/- the company is not liable .....

Parry Agro Industries Ltd. Vs. State of Tamil Nadu

Court : Chennai

Reported in : [2002]255ITR194(Mad)

..... in part i of the schedule to this act as amended by the tamil nadu agricultural income-tax (amendment) act, 1971, shall ..... ' and there should be no agricultural income-tax levied for this period. the argument is per se incorrect. section 3(1a) of the agricultural income-tax act, which is a charging section, reads as under :'3. charge of agricultural income-tax.- (1) not relevant.(1a) notwithstanding anything contained in this act, agricultural income-tax at the rate or rates specified ..... 30,1991, and for the year 1992-93, it was from july 1, 1991 to june 30, 1992. however, it seems that the agricultural income-tax act was extensively amended with effect from april 1, 1992, and the definition of 'previous year' as it appeared earlier vide section 2(t) .....

Assam Frontier Tea Ltd. Vs. Assistant Commissioner of Taxes and ors.

Court : Guwahati

..... regarded as agricultural income liable to be taxed under the assam agricultural income-tax act, 1939. rule 5 of the assa-m agricultural income-tax rules, 1939, according to dr. saraf lays down that in respect of the agricultural income from tea grown and manufactured by the seller in the state of assam, the portion of net income worked out under the income-tax act and left unassessed being agricultural income shall be assessed under the assam agricultural income-tax act, 1939 ..... . it also provides that while assessing such income under the agricultural income-tax act, 1939, deduction should be allowed for the expenditure allowable under the state act and the rules made thereunder so far they have not been allowed .....

K.C. Gajapati Narayana Deo and ors. Vs. the State of Orissa

Court : Orissa

Reported in : AIR1953Ori185

..... of the questions raised by the learned counsel for the petitioners. as regards the validity of the orissa agricultural income-tax (second amendment) act, 1950 (orissa act, 15 of 1950) (hereinafter referred to as the enhanced agricultural income-tax act), though i do not wish to express dissent from the view taken by my lord, i think ..... on behalf of the state of orissa, the advocate-general contended that the enhanced agricultural income-tax act was a bona fide taxing measure meant to raise the rate of agricultural income-tax to the same level as that prevailing in the indian income-tax act and that it had nothing to do with the bill dealing with the acquisition ..... a certainty and was a matter of few months only, sri n. k. choudhury piloted through the assembly the enhanced agricultural income-tax act with its steep enhancement of the rate of agricultural income-tax which in operation and effect hits primarily, if not solely, the intermediaries. i cannot help expressing my grave doubts about .....

Maharajadhiraj Sir Kameshwar Singh Vs. the State of Bihar

Court : Supreme Court of India

Reported in : AIR1959SC1303; [1959]37ITR388(SC); [1960]1SCR332

..... that the agricultural income from tekari raj property was returned by the assessee but was held to be exempt ..... the tenure of this lease, is the income of the assessee and as such it should be taxed in the hands of the assessee and not in the hands of the lessor.' 8. the agricultural income-tax officer purported to act under s. 26 of the bihar agricultural income-tax act, 1938 (hereinafter referred to as the act). 9. the assessee appealed. the commissioner of agricultural income-tax reversed the decision. he pointed out .....