Court : Karnataka
..... to contend that fringe benefits definition is not incorporated in act, 1961. further, he has pointed out 7th schedule to the constitution of entry no.82 provides for tax on income other than agricultural income. 16 therefore, one cannot go beyond entry no.82 read with definition of income under act, 1961. consequently, chapter xii-h incorporating under income tax act, 1961 is without authority of law. it was vehemently ..... contended that sub section 24 of section 2 of the act, 1961 relates to income wherein fringe benefit is not part and .....
Tag this Judgment!Court : Delhi
..... basis of the notification under section 4. reliance was placed on k.b. ramachandra raje v. state of karnataka, (2016) 3 scc422(paras 35 and 38); special agricultural produce market committee for fruits and vegetables v. n. krishnappa, (2017) 13 scc239(paras 2, 7 and 8); competent authority v. bangalore jute factory, (2005) ..... non-application of mind, non-consideration of relevant factors and wrongful consideration of irrelevant factors. he submitted that the respondent no.4 has treated the land as agricultural land opining that the same had about 700 trees. he contended that the initial 80% estimated compensation was assessed at about 247 crores, which was subsequently ..... statutory dispensation [see commissioner of income tax v. chhabil dass agrawal, (2014) 1 scc603. none of the exceptions to the rule have been urged before us. in our opinion, no ground has been urged before us which cannot be urged before the reference court under section 18 of the 1894 act. thus, any grievance against the .....
Tag this Judgment!Court : Delhi
..... and succeeds therein. therefore, the revenue also has to be protected. consequently, we are inclined to adopt the approach indicated in national agricultural co-operative marketing federation of india ltd. v. assistant commissioner of income tax - circle 32(1), w.p.(c) 5895/2010 decided on 07.08.2014 wherein we passed the following order:-" in these circumstances ..... that as of now, the very basis of initiating the re-assessment proceedings by virtue of the notice dated 02.02.2010 issued under section 148 of the income tax act, 1961 does not survive. therefore, we are disposing of this writ petition with liberty to both sides to seek revival in case the need arises. we make ..... 2019 page 4 of 5 revive the re-assessment proceedings, in case the order which forms the basis of issuance of the notice under section 148 of the income tax act being eventually upheld, while making it clear that the assessee could not be entitled to raise a plea of limitation.9. learned counsel for the respondent has .....
Tag this Judgment!Court : Delhi
..... petitioner.9. dr. abhishek manu singhvi, learned sr. advocate appearing on behalf of the petitioner submitted, the offences under section 276c(1), 277 of the income tax act and section 193, 199 r.w.s. 120b ipc that have been alleged against the... petitioner do not constitute a predicate offence as per the schedule given ..... been deposited/ transferred in the bank and the amount of transactions is varying every year disproportionately. some part of the tainted cash was claimed as agricultural income and was directly invested in immovable properties without routing through bank accounts where other part of the tainted cash deposited/ transferred in bank accounts of distant ..... of investment in properties. however, in the instant bail application, the petitioner has mentioned about a certificate from the tehsildar to justify his father's agricultural income. it prima facie appears to have been created as an after thought as there is neither any date of issuance of the certificate nor tehsildar has .....
Tag this Judgment!Court : Supreme Court of India
..... i was a student. he added that he had a part time teaching job and consultancy service. the plaintiff claimed that he was a teacher in an academy. he produced income tax returns. he was asked the following questions. at the time of the filing of the suit, you have not produced any document showing availability of money required for taking assignment ..... .2012 and 22.03.2012. he further states that syndicate bank advances loan at the rate of rs.2100/- per gram of gold. the two loans were given for agricultural purposes.29. pw6 is the manager of union bank and he approved ext.a27. again he is produced to prove gold loan which is issued for ..... therefore, the court could have granted a decree for specific performance of the agreement only if the respondent had satisfied the requirements of section 16(c) of the specific relief act. in so far as this aspect of the matter is concerned, the question is whether the respondent has proved his readiness and willingness to perform the agreement." 9. after .....
Tag this Judgment!Court : Supreme Court of India
..... supplied) 47 58. in kalwa devadattam and others v. the union of india and others12, the matter arose under sections 25a, 67 and 30 of the income tax act, 1922. one of the questions which arose was whether the partition involved in the said case was sham. the high court relied upon the circumstances to find ..... section which its language could hardly bear. the legislation in question in gurdit singh v. state of punjab6 was a similar one, the pepsu tenancy and agricultural lands act, 1955. it would be difficult to accept and countenance a situation where, irrespective of limitations imposed in considering the past time period, any transaction could be ..... the lands taken over from undertakings and the integrity of which is maintained in compact blocks, for ensuring the full and efficient use of the land for agriculture and its efficient management through corporations (including a company) owned or controlled by the state, be granted to such corporations or company; and for matters connected .....
Tag this Judgment!Court : Supreme Court of India
..... merger agreement with the dominion of india, the terms of which were identical to the rampur merger agreement. agricultural income in the state of orissa was subjected to 2 (1961) 1 scr77912 taxation under the provisions of the orissa agricultural income tax act, 1947. the ruler of sonepur filed a petition and contended that as ruler of the state, before ..... no evidence has been led in this regard. 41 (6) the defendant no.1/2 and defendant no.1/3 shall render accounts in respect of the incomes, profits, usufructs and benefits inherited by them or enjoyed by deceased defendant no.1 and deceased defendant no.1/1. these shall be adjusted while determining the ..... the bench which decided the dholpur case, dealing with this contention, held as follows:28. 178. what is said in that case is that the president while acting under article 366(22) is exercising his executive jurisdiction and that jurisdiction was described as political power . that expression may be inappropriate but that is not the .....
Tag this Judgment!Court : Supreme Court of India
..... to any person unless he has filed an affidavit stating that he has (i) filed up-to-date income tax returns; 111 (ii) paid the income tax assessed on him, and (iii) paid the income tax on the basis of self-assessment as provided in the income tax act, 1961 (43 of 1961). (2) except with the previous approval of the central government, no prospecting ..... the original grant and importing into it what neither party could have imagined. it was argued on behalf of the respondents that the assessment was made on the agricultural income, but this circumstance cannot derogate from the rights conveyed to the raja in the two sanads because no restriction was placed on the use of the land and ..... e s a n d e x p o s e d overburden have polluted the river system of the area. acidic water on reaching to land and agricultural fields traditional agriculture and agricultural productivity of the area (das gupta et al, 2002; swer and singh, 2004) "4.2.5 degradation of water quality due to coal mining the water .....
Tag this Judgment!Court : Delhi
..... min) vide mutation no.2115 sale deed dated 20-12-2005 are the mortgage to j&k bank. in 5. the land is agricultural i.e. abi awal nambal.6. conversion of land has not taken place before leased of deed.7. without change of title, ..... sum of rs. 2,26,87,639.31 as foreign remittance in his different nre accounts from 2011 to 2013, under other income head in his proprietorship firm under the name and style of 'trison internnational', srinagar.11. after procuring the following documents, ..... the supplementary chargesheet filed under section 120b of the indian penal code and sections 17 and 21 of the unlawful activities (prevention) act, 1967; that vide impugned order, the learned trial court erroneously and wrongly took cognizance against the appellant holding that there are ..... 28.12.2017 to notice under section 43 f of ua (p) act, 1967 dated 27.12.2017 by naval kishore kapoor. letter no.cit(a)-35/2017-dated 06.12.2017 from sunita singh, cit (a)-35, new delhi & special director of appeals (fema). dated .....
Tag this Judgment!Court : Supreme Court of India
..... cannot at all be made ineffective by a valid law made by the legislature, removing the defect pointed out by the court. 105 (emphasis supplied) (iii) agricultural income tax officer v goodricke group ltd106, where it was held: 14. we are of the view that madan mohan pathak case [(1978) 2 scc50:1978. scc ( ..... the rendering ineffective of judgments or orders of competent courts by changing their basis by legislative enactment is a well-known pattern of all validating acts. such validating legislation which removes the causes of ineffectiveness or invalidity of action or proceedings cannot be considered as encroachment on judicial power. the legislature ..... of discretionary powers vested with the governor is concerned, the same is limited to situations, wherein a constitutional provision expressly so provides the governor should act in his own discretion. additionally, a governor can exercise his functions in his own discretion, in situations where an the constitutional provision concerned, could .....
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