Court : Mumbai
Reported in : [1968]70ITR600(Bom)
..... and the difficulty was only created by an inappropriate language used in so far as the trustee was concerned. in section 11(1) of the u. p. agricultural income-tax act, however, there was no express mention of the trustee in the section itself and the question as to whether the said provision could apply to the case ..... language of section 11(1), which the supreme court was considering, and the language of section 21(1) of the wealth-tax act, which they had to consider. in section 11(1) of the u. p. agricultural income-tax act, which the supreme court was considering, the word 'trustee' has not been mentioned, but a trustee was capable of coming ..... question before the court was whether the trustee was required to be assessed under section 11(1) of the u. p. agricultural income-tax act, 1948. that section reads as follows : 'where any person holds land, from which agricultural income is derived, as a common manager appointed under any law for the time being in force or under any agreement or .....
Tag this Judgment!Court : Mumbai
Reported in : (1935)37BOMLR822
..... moneylending carried on by the respondent; the respondent maintains, and the high court has held, that it is 'agricultural income ' within the meaning of the indian income-tax act and consequently exempt from income-tax.2. in order to determine which of these contentions is right, it is necessary to describe briefly the ..... on section 4 (3) of the indian income-tax act which in terms provides that 'this act shall not apply to the following classses of income. .. (viii) agricultural income.'6. in answer to this prima facie conclusive ..... government as such.' the rents thus come within the definition of 'agricultural income' in section 2 (1) (a) of the indian income-tax act:, and the 'thika profits ' or profit rental of rs. 91,283, forming part of the rents, are therefore ' agricultural income ' within the statutory meaning. that being so, the respondent relies .....
Tag this Judgment!Court : Karnataka
Reported in : [1963]48ITR830(KAR); [1963]48ITR830(Karn)
..... ordinarily employed by a cultivator' must, in our opinion, mean one in ordinary use amongst cultivators generally, and the income-tax act, so far as agricultural income is concerned, only relieves the producer from liability to income-tax so long as he is a bona fide agriculturist carrying on that business in the ordinary course of good husbandry.' ..... held : 'the process 'ordinarily employed by a cultivator' must mean one in ordinary use amongst cultivators generally. the income-tax act so far as agricultural income is concerned only relieves the producer from liability to income-tax so long as he is a bona fide agriculturist carrying on that business in the ordinary course of good husbandry. where ..... us is the decision of a special bench of the patna high court in j. m. casey v. commissioner of income-tax. in that case the assessee among other activities of an agricultural nature cultivated aloe plants and from them by means of machinery prepared sisal fibre which he sold in the market; the .....
Tag this Judgment!Court : Karnataka
Reported in : [2004]135TAXMAN105(Kar)
..... hereunder:'the present case is different, in disallowing the claim of depreciation allowance, nothing is added to the computed (under income tax act) component of 60% of the agricultural income (to be dealt under the agricultural income-tax act) which is proposed to be done in the disallowance, wrongly claimed and allowed since the condition to avail the same ..... 55(1) of the karnataka agricultural income tax act, 1957 (hereinafter referred to as 'the act), the petitioner (hereinafter referred to as 'the assessee') has called in question the correctness of the order dated 16-10-1995 made in no. air sr 1/95/96 by the commissioner of agricultural income tax, karnataka, bangalore, a copy ..... allowed under rule 3.'18. the assessing authority had adopted 60 per cent of the net income from the tea which was excluded from taxation under the income tax act, 1961 as being agricultural income in terms of section 8 of the act after allowing initial depreciation allowance of rs. 49,07 1, rs. 90,446, rs .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1964]54ITR578(AP)
..... the correct one. the process ordinarily employed by a cultivator must, in our opinion, mean one in ordinary use amongst cultivators generally, and the income-tax act, so far as agricultural income is concerned, only relieves the producer from liability to income-tax so long as he is a bona fide agriculturist carrying on that business in the ordinary course of good husbandry.'if we apply this ..... decided by a special bench of the patna high court that the whole of the profits derived from the manufacture of fibre was 'agricultural income' within the terms of the indian income-tax act and such was exempt from assessment to tax.that case has no analogy here for the reason that the cultivator of aloe plant had no convert it into sisal fibre to render .....
Tag this Judgment!Court : Orissa
Reported in : [1956]30ITR248(Orissa)
..... the order of assessment against the petitioner personally is illegal and without jurisdiction as it is in contravention of the previous section 13 of orissa agricultural income-tax act, 1947 (orissa act no. xxiv of 1947). under the provisions of this section, the department is to proceed against the court of wards only and not ..... and not against the court of wards.3. the simple question therefore that requires determination by us is whether under the provisions of the orissa agricultural income-tax act, 1947, the department can pursue the double remedy as against the petitioner personally and also against the court of wards or, as contended by ..... official trustee, it is specifically provided that they can directly assess the person on whose behalf income, profits or gains are receivable. the provision in the income-tax act, was in the statute book long before our agricultural income-tax act came into force. if the legislature clearly intended to empowers the department to assess the person .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1950SC265; [1950]18ITR569(SC); [1950]1SCR435
..... the particular statute or inferred from the different provisions of the statute and the rules framed thereunder. as already stated, there are many indications in the bengal agricultural income-tax act, 1944, and the rules made thereunder evidencing an intention to exclude the common law rule in the matter of the signature of the assessee, appellant or ..... appeal. they are shortly as follows : in response to a notice issued under section 24(2) of the bengal agricultural income-tax act, 1944, the assessee, who is the respondent before us, submitted a return showing his total agricultural income for the assessment year 1944-45 to be rs. 335. this return is dated the 3rd april, 1945, ..... permissible it could easily have defined the word 'sign' so as to include the signature by an agent. section 25(2) of the act requires that if the agricultural income-tax officer is not satisfied without requiring the presence of the person who made the return or the production of evidence that a return made under .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC294; [1972]83ITR108(SC); (1971)3SCC744; [1972]1SCR298
..... 1958-59. this notice was again quashed by the high court by its judgment dated december 17, 1963.5. section 29 of the agricultural income-tax act, 1950 was amended by the kerala legislature by act 12 of 1964. we shall now set out section 29 as it stood before its amendment in 1964 as well as the amended section ..... certificates brought by the department, we have to decide as to what is the true scope of section 29 of the kerala agricultural income-tax act, 1950 as amended in 1964 (to be hereinafter referred to as the act)?2. this case has a long history which by no means is complimentary to the department. the common respondent in both ..... travancore-cochin state. the new state of kerala came into being on november 1, 1956. thereafter the travancore-cochin agricultural income-tax act, 1950 was extended to the former malabar district with effect from april 1, 1957 by kerala act 8 of 1957. in the assessment year 1957-58, the assessing authorities assessed poomulli mana as an undivided family. .....
Tag this Judgment!Court : Kerala
Reported in : [1959]37ITR549(Ker)
..... the amounts concerned. the question referred in i. t. r. no. 15 of 1955 reads as follows :'whether under the travancore-cochin agricultural income-tax act, 1950, in calculating the assessable agricultural income of a rubber estate already planted and containing both mature yielding rubber trees and also immature rubber plants which have not come into bearing, the ..... we must hold that the contentions of the assesses are unsustainable, that the deduction claimed is not a permissible deduction under section 5(j) of the travancore-cochin agricultural income-tax act, 1950, and answer the question referred in i. t. r. no. 15 and i. t. r. no. 16 of 1955 and the first of ..... by the assessee in the relevant account year 1952, under this head, may be deducte ?'section 2(a) of the travancore-cochin agricultural income-tax act, 1950, defines 'agricultural income' -unless there is any thing repugnant in the subject or context - as meaning :'(1) any rent or revenue derived from land which is used for .....
Tag this Judgment!Court : Kerala
Reported in : [1961]12STC519(Ker)
..... reasons. one is that though the aforesaid term has not been defined by the madras general sales tax act, yet the madras plantations agricultural income-tax act, 1955, in defining what is agricultural income included that from rubber as well by second explanation to section 2 (2) (ii) which reads as follows :-agricultural income derived from such plantation by the cultivation of coffee, rubber, cinchona or cardamom means that portion ..... of the income derived from the cultivation, manufacture and sale of coffee, rubber, cinchona, or cardamom, as the case .....
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