Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 19a omitted Sorted by: recent Court: gujarat Page 2 of about 49 results (0.115 seconds)

Commissioner of Income-tax Vs. Gopal Gram Seva Sahakari Mandli Ltd.

Court : Gujarat

..... society is exempt, is not acceptable for the following reasons. (1) under section 297(1) of the income-tax act, 1961, the indian income-tax act, 1922 is repealed. (2) under section 297(2) of the income-tax act, 1961, indian income tax act, 1922 is applicable only for specified objects narrated in clauses (a) to (m) thereof and none of ..... credit facilities to its members, or (ii) a cottage industry, or (iii) the marketing of agricultural produce grown by its members, or (iv) the purchase of agricultural implements, seeds livestock or other articles intended for agriculture for the purpose of supplying them to its members, or (v) the processing, without the aid ..... purposes of this sub-section, (a) "co-operative bank" and "primary agricultural credit society" shall have the meanings respectively assigned to them in part v of the banking regulation act, 1949 (10 of 1949) (b) "primary co-operative agricultural and rural development bank" means a society having its area of operation confined to .....

Bhagyoday Janparishad (Registered Ngo) Through President Vs. State of ...

Court : Gujarat

..... by issuing such instruction which has no force of law, with the sanction of the parliament, the election commission cannot supplement the code of criminal procedure or the income tax act, 1961 and force the citizens to undergo such supplemental provision of search and seizure. mr.kavina placed heavy reliance on the recent pronouncement of the supreme court in ..... of the view that even such procedure cannot be adopted and no person can be asked to fill up such a form disclosing the information. even the income tax act, 1961 does not contemplate such a procedure. we are also of the view that if indulging in a corrupt practice as explained under section 123 of the ..... the major part of the gdp of the state. the farmers of the state, on a regular basis, carry their agricultural produce to the marketing yards situated in the vicinity of their particular rural areas. these agricultural produce are sold on a regular basis as against the cash consideration. as far as cash-crops are concerned, even if .....

Kutch Construction Industries and Rehabilitation Federation Vs. State ...

Court : Gujarat

..... factor that the property is let out and the tenant occupying the lands or building is protected either under the bombay tenancy and agricultural lands act or under the bombay rent act. not only this, it is also provided that the collector is required to take into consideration any other factor which he considers ..... valuation based on cost known as land and building method, (iii) belting method, and (iv) abstractive method also known as residual theory or rental method or income capitalisation method. the valuation organisation department determines the value of the property in different zones and that valuation also would be subject to revision after lapse of certain ..... in pursuance of the suggestions made by various committees including the gujarat taxation inquiry commission constituted by the state government in 1978 to review the state taxes. the commission has suggested for levy of stamp duty on the basis of market value of the property involved in the instrument of conveyance and for .....

Dipakbhai Mohanbhai Patel Vs. A.S. Patel or His Successor in the Offic ...

Court : Gujarat

Reported in : (2009)3GLR2167

..... him in person which must be germane to the grounds of misconduct etc. as mentioned in section 57(1) of the act. the decision of the supreme court in the case of commissioner of income tax, mumbai v. anjum m.h. ghaswala and ors. : 2002 (1) scc 633 was relied upon for the proposition ..... up unauthorized constructions. the member has not got any kind of notice issued against those carrying out unauthorized constructions in 32 cases. besides, the non-agricultural permission granted by the taluka/ district panchayat contains a condition that the construction should commence within six months and be completed within three years. if ..... bopal gram panchayat, informing him that it has come to the notice of his office that constructions are going on without any hindrance without obtaining non-agricultural permission from his office and without obtaining rajachitthi (development permission) from the gram panchayat. that a large number of representations have been received against constructions .....

Sendhaji Amraji Thakore Vs. Chief Commissioner of Income Tax-iv and an ...

Court : Gujarat

Reported in : [2009]315ITR233(Guj)

..... rs. 2,20,189/-. the petitioner was duly assessed by accepting the said return of income but the assessing officer thereafter issued notice under section 148 of the income tax act, 1961 ('the act') calling upon the petitioner to file returns of income for earlier assessment years, which had admittedly not been filed. the petitioner thereafter filed ..... the respondents.3. the case of the petitioner is that sometime in 1990-91, gujarat narmada nigam authority initiated proceedings for compulsory acquisition of the agricultural land of the petitioner and co-owners for the purpose of construction of narmada canal. it is the say of the petitioner that petitioner was chosen ..... bhatt appearing on behalf of respondent authority has emphasized the fact that the order of respondent authority has categorically found on facts that the returns of income for assessment years 1996-97 to 2000-2001 are not voluntary and therefore, the petitioner was not entitled to any relief. in relation to the alternative .....

Patel Prakashbhai Bhagwandas Vs. Central Gujarat Electiricty Company L ...

Court : Gujarat

Reported in : AIR2009Guj14

..... premises or land there are more than one owner or one owner is desirous to have more than one separate and distinct activity which requires separate assessment under the income tax act or sales tax or ration card etc. separate connection can not be said as impermissible, e.g. in one large portion of land/premises different co-owner are desirous to have different ..... the second connection in the same premises. it was submitted that unless the ownership is different, the petitioner would not be entitled for the second electric connection for the same agricultural land though the well may be different. therefore, it was submitted that the direction may not be issued by this court.7. the learned counsel for the respondent has relied .....

O.L. of Commercial Ahmedabad Mills Ltd. Vs. Manager, State Bank of Ind ...

Court : Gujarat

Reported in : [2009]147CompCas243(Guj)

..... sub-sections must be such as can appropriately be dealt with by the winding up court. the income tax act is a complete code and it is particularly so with respect to the assessment and re-assessment of income-tax. the fact that after the amount of tax payable by an assessee has been determined or quantified its realization from a company in liquidation is governed ..... . in that view of the matter, even if the first authority might have found that the disputed land was used for agricultural purpose, its finding will have no effect whatsoever in view of the overriding effect given to the ceiling act by virtue of section 42 thereof. 27. mr. shah has further submitted that the report as well as the company application .....

Cit Vs. Kanubhai Muljibhai Patel

Court : Gujarat

Reported in : [2008]306ITR179(Guj)

..... , at the instance of the commissioner, baroda:whether on the facts the finding of the tribunal that the penalty under section 271(1)(a) of the income tax act, 1961 was not imposable after july, 1980 is correct in law on facts ?2. the assessment year is 1979-80 and the relevant accounting period is s.y. 2034. ..... period after august 1980. elaborating on the submission it was contended that if the assessee really entertained a bona fide belief that capital gains on sale of agricultural land was not exigible to tax there was no occasion for the assessee to even file a belated return. it was also contended that prior to the bombay high court decision in ..... had been delivered only in july, 1980 the assessee could not have entertained any reasonable belief as to the taxability or otherwise of capital gains arising out of sale of agricultural land till that point of time, but a bona fide belief could be entertained by the assessee after the judgment of the bombay high court, especially when there was .....

Oriental Insurance Co. Ltd. and anr. Vs. Dineshchandra Vallabhbhai Pat ...

Court : Gujarat

Reported in : (2008)1GLR575

..... . it has been submitted that the tribunal has committed error in assessing the income of rs. 48,000/- per year based on the evidence of the income as per the income-tax return, which was filed only for 1 year and after the accident. it has also been submitted that the agricultural income is fully taken into consideration and so is the case for dairy business ..... if the settled principles of law are considered for the purpose of awarding the compensation under the motor vehicles act (hereafter 'the act').5. the first aspect that deserves to be examined is the reliability of the income-tax return. it is true that the income-tax return is filed after the accident, but in absence of any record to the contrary, it cannot be said .....

Neetaben Hasmukhbhai Kuberbhaichaudhary and 3 ors. Vs. Shakrabhai Raim ...

Court : Gujarat

Reported in : 2008ACJ3367

..... the deceased at rs. 8610/- by adopting the usual formula for such assessment. at the current rates of income-tax, no tax would be deductible. deducting one-third amount from rs. 8610/- as the personal expenses of the deceased, the net dependency benefit would be rs. 5740/- = rs. 68,880/- per ..... on the ground that the deceased had obtained the degree of bachelor of rural studies after higher secondary education and after serving in the agriculture department of the various authorities, the deceased was employed as agricultural supervisor in the maroli sugar factory for about three years prior to the date of the accident; that the monthly salary of the deceased ..... , were fulfilled, be payable to a person employed in respect of his employment or of work done in such employment,.. 13.2 section 2(rr) of the i.d. act defines wages as meaning sall remuneration capable of being expressed in terms of money, which would, if the terms of employment, expressed or implied, were fulfilled, be payable to .....