Court : Karnataka
Reported in : ILR1998KAR2207; [1999]238ITR388(KAR); [1999]238ITR388(Karn)
..... no actual division. section 3 of the karnataka agricultural income-tax act, 1957, is a charging section, providing that the agricultural income is a tax at the rate specified in the schedule to the act for the financial year in accordance with the provisions of the act, on the total agricultural income of the previous year of every person. section ..... remanded the matter to the respondents with a direction to assess the appellant individually. the addl. commissioner of commercial taxes while exercising revisional power under section 35 of the karnataka agricultural income-tax act, has issued notice stating that the order of the appellate authority is not correct and after considering the objections ..... the assessment year 1982-83. the notice under section 20 of the karnataka agricultural income-tax act, 1957, was issued on may 10, .1984, treating the status of the assessee as an association of persons and proposed to levy tax. it is contended by the assessee that his status has to be treated .....
Tag this Judgment!Court : Karnataka
Reported in : (1986)54CTR(Kar)342; ILR1987KAR1088; [1986]161ITR190(KAR); [1986]161ITR190(Karn)
..... . 91) 39. we, therefore, construe explanation 2 to section 5 of the agricultural, income-tax act not to extend to the computation of agricultural income derived from tea plantations and hold that in computing such agricultural income for the purpose of taxation under the agricultural income-tax act, the ..... way to the special provision of the agricultural income-tax act with respect to the deductions from the gross income for the purpose of computing the agricultural income. this cannot be, as we have to take the definition of 'agricultural income' from what it is in the income-tax act. the provisions of the income-tax act and the rules made thereunder will control the provisions of the agricultural income-tax act enacted by a state legislature.....(at p .....
Tag this Judgment!Court : Karnataka
Reported in : (1992)101CTR(Kar)304; [1991]191ITR472(KAR); [1991]191ITR472(Karn)
..... the facts in writ petition no. 10861 of 1987 are stated hereinafter. 2. the petitioner is an assessee under the karnatake agricultural income-tax act, 1957 (hereinafter referred to as the 'act'), an owns a coffee estate in the state. the petitioner has been following the mercantile system of accounting and has been disclosing ..... declared by the assessee is less than the average of the rates declared by the coffee board for three immediate previous years the agricultural income-tax officer or the assistant agricultural income-tax officer shall taken into consideration the average rates for the purposes of assessment; provided further that any receipt in respect of the ..... no method of accounting has been regularly employed by the assessee, or if the method employed is such that, in the opinion of the agricultural income-tax officer, the agricultural income cannot properly be deduced therefrom, then the computation shall be made upon such basis and in such manner as he may determine : provided .....
Tag this Judgment!Court : Karnataka
Reported in : [1999]239ITR902(KAR); [1999]239ITR902(Karn)
..... a different assessable unit, namely, the partner is not entitled to set off the loss from the income of the firm. there is no provision under the income-tax law as in the case of j. h. gotla , like that of section 24(2) in the agricultural income-tax act and in the absence of such a provision assistance of any other section could not be taken ..... that by virtue of the amendment by the karnataka taxation laws (amendment) act, 1994, karnataka act no. 18 of 1994, the karnataka agricultural income-tax act, 1957, has been amended and registered partnership firms have been made as assessable units, but the partners who had unabsorbed loss prior to the commencement of the amendment act have not been given the set off. it is submitted that either .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1996KAR397; 1996(41)KarLJ1
..... 'the coffee pool payments' received after partition of an erstwhile hindu undivided family ('huf', for short) as agricultural income in the hands of the hindu undivided family itself for the purpose of levying tax under the provisions of the agricultural income-tax act, 1957 (hereinafter referred to as 'the principal act'). 2. the petitioner and his two sons, sri b.s. arvind and b.s. ashwin, constituted a ..... tea produce co. ltd. : [1966]59itr254(sc) , with reference to the madras plantations agricultural income-tax act (5 of 1955) as extended to the state of kerala. the provisions of the principal act and that of the madras act are almost in pari materia. on examining the scheme of the coffee board act, it has been held by the supreme court that as soon as planters deliver .....
Tag this Judgment!Court : Karnataka
Reported in : [1962]46ITR568(KAR); [1962]46ITR568(Karn)
..... not and at page 392 of the report their lordships observed : 'so far as the orissa agricultural income-tax act is concerned, tax is to be levied for each financial year on the total agricultural income of the previous year, and the expression 'total agricultural income' means the aggregate of the amounts of agricultural income derived from land situated in the province of orissa, and received whether within or without the ..... period is the only income taxable under the agricultural income-tax act also. it could not, in my opinion, be said that an income derived by a person during only a few months of a previous year is his total agricultural income for the entire previous year. the income-tax officer, before he could assess the income of a person under the agricultural income-tax act, must find and compute the total agricultural income of that person .....
Tag this Judgment!Court : Karnataka
Reported in : (2003)179CTR(Kar)167; [2002]257ITR532(KAR); [2002]257ITR532(Karn)
..... the provisions of section 26(4) and the explanation thereto of the karnataka agricultural income-tax act, 1957, as amended by act 18 of 1997 (hereinafter referred to as the act), read as follows :'26. (4) where any business through which agricultural income is received by a company, firm or association of persons is discontinued or any ..... of karnataka in 2397 of 1988 and other connected matters, it has become necessary to amend the karnataka agricultural income-tax act, 1957, retrospectively with effect from april 1,1975, to facilitate assessment of income received after dissolution of a firm even though at the time of such assessment the firm stood dissolved.' ..... 18 of 1997 with retrospective effect from april 1, 1975.4. when sections 26 and 27 of the karnataka agricultural income-tax act, 1957 (hereinafter referred to as 'the act'), were originally incorporated in the act these two sections provided only for assessment or reassessment of pre-dissolution or pre-discontinuance of a firm. in .....
Tag this Judgment!Court : Karnataka
Reported in : [1991]188ITR793(KAR); [1991]188ITR793(Karn); 1990(3)KarLJ546
..... there is some difference in the language of section 4 of the income-tax act and section 3 of the agricultural income-tax act. section 4 of the income-tax act speaks of the central act making changes in the rate of taxes payable under the income-tax act and it is a matter for judicial notice that, at the time ..... by the provisions of the income-tax act and that portion of the income declared under that act which did not constitute agricultural income and inasmuch as until and unless the computation of the income under the income-tax act was complete, agricultural income could not be ascertained and the assessing authority under the agricultural income-tax act may not postpone the assessment ..... the passage extracted above with which we agree. the same thing may be said of section 3 of the agricultural income-tax act, in that the rates prescribed in the schedule to the agricultural income-tax act may be altered by the state government during the budget proposals. then, in such an event, two .....
Tag this Judgment!Court : Karnataka
Reported in : [1964]52ITR478(KAR); [1964]52ITR478(Karn)
..... expenses incurred for the upkeep and maintenance of such rubber plants are a permissible deduction within the meaning of section 5(j) of the travancore cochin agricultural income-tax act, 1950' in the affirmative. it laid down that the amount expended on the superintendence, weeding, etc., of the whole estate should have been ..... section 5 of the travancore cochin agricultural income-tax act, 1958, is more or less similar to section 5(k) of the 'act'. dealing with that provision, the supreme court in travancore rubber and tea company ltd. v. commissioner of agricultural income-tax answered the question 'whether in calculating the assessable agricultural income of a rubber estate already planted ..... counsel for the petitioner, at the hearing of this writ petition. they ar : (i) rule 33 of the mysore agricultural income-tax act, 1957 (to be referred to hereinafter as the 'act'), is ultra vires the powers of the rule making authority; and (ii) the assessing authorities could not have levied any .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1963KAR1184; [1966]61ITR50(KAR); [1966]61ITR50(Karn); (1965)2MysLJ68
..... was passed, but it was turned down as there was no such provision under the coorg agricultural income-tax act, 1951, analogous to section 3(3) of the mysore agricultural income-tax act, 1957, or section 9(3) of the indian income-tax act, 1922. 3. the petitions filed a revision petition before the commissioner of agricultural income-tax and the same was dismissed for reasons discussed in my order dated december 29, 1961 ..... me. 5. the second question of law which the petitioner has raised is : whether income from timber removed from the petitioners' estate is liable to agricultural income-tax 6. the definition of agricultural income as set out in coorg agricultural income-tax act, 1951, includes 'any income derived from the land which is used for agricultural purposes. the income from the sale of timber in question was derived from the estate which is .....
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