Court : Chennai
Reported in : [1977]109ITR445(Mad)
..... 'person' coming within the scope of section 3(1) of the tamil nadu agricultural income-tax act as defined in section 2(q) of the act and, therefore, the income derived by the respondent by his unauthorised occupation of the poramboke land cannot be subjected to tax under the provisions of the tamil nadu agricultural income-tax act, 1955. therefore, the conclusion of the tribunal does not call for any interference ..... by the state against the order of the tamil nadu agricultural income-tax appellate tribunal is whether the income derived by a person by unauthorised occupation of poramboke land belonging to the government can be taxed under the provisions of the tamil nadu agricultural income-tax act, 1955. the charging section is section 3(1) which says that agricultural income-tax at the rate or rates specified in part i of the .....
Tag this Judgment!Court : Chennai
Reported in : [1972]86ITR701(Mad)
..... section 9(2) dealing with computation of the total agricultural income of any individual for the purpose of assessment provides for certain deeming inclusions in such income, in stated circumstances enumerated therein. one such circumstance is that income from assets transferred directly or indirectly, to the ..... determining the income of the petitioner. his contention is that this is not a case in which it could be said that the transfer effected by padmavathi ammal should be deemed to be an indirect transfer made by the petitioner within the meaning of section 9(2)(a)(iv) of the madras agricultural income-tax act. 4. ..... children. it should, however, be noted that her holding was always treated as the holding of her husband for the purpose of reckoning the agricultural income-tax under the act, until the date when the second settlement was made by the wife. by the mere fact that the wife resettles the properties in favour of .....
Tag this Judgment!Court : Chennai
Reported in : [1966]59ITR184(Mad)
..... has been done in this case. according to the learned counsel, under article 366(1) of the constitution, 'agricultural income' means agricultural income as defined for the purpose of the enactments relating to the indian income-tax act. the agricultural income-tax act has adopted the definition of 'agricultural income' given in the indian income-tax act. for applying this definition, there is a difficulty in the case of tea, which has little commercial value in ..... as that is concerned. under article 366(1) of the constitution, 'agricultural income' means agricultural income as defined for the purposes of the enactments relating to indian income-tax. section 2(2) of the indian income-tax act defines 'agricultural income'. this definition is incorporated in the corresponding definition in section 2 of the madras agricultural income-tax act. section 59 of the indian income-tax act empowers the central government to make rules to prescribe the manner .....
Tag this Judgment!Court : Chennai
Reported in : [1990]185ITR601(Mad)
..... revision-petitions are filed. in this connection, learned counsel drew our attention to the relevant provisions of sections 5(e) and 5(k) of the tamil nadu agricultural income-tax act, 1955, as well as the decision of this court in puthutotam estates (1943) ltd. v. state of tamil nadu : [1984]148itr341(mad) . the scope ..... k) or under section 5(e) of the tamil nadu agricultural income-tax act, 1955. it was contended by the assessee, revision-petitioner herein, that section 5(k) of the act applies only to the amount borrowed and actually spent on the land from which agricultural income is derived, and any interest other than this would be governed ..... the outset, state that the interpretation placed by learned counsel, if pressed to its logical end, would mean that the agricultural income-tax officer had to find out whether each mature plant actually yielded any income during the relevant accounting year or was infested by pests, etc.,' according to learned counsel for the petitioner, the said .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR684(Mad)
..... to quash this order that this writ petition has been preferred.3. the learned counsel for the writ petitioner draws my attention to section 34 of the kerala agricultural income-tax act, 1950, and states that the power of revision of the commissioner is wide in its amplitude and he has also power to make such enquiry. he is ..... further enabled to pass such orders thereon as he thinks fit subject to the provisions of the kerala agricultural income-tax act, 1950. under the provisions of the act, viz., section 10(1)(e) any sum paid towards the insurance premium is exempt. having regard to these provisions, the rejection of the ..... v. state of tamil nadu : [1976]3scr856 .5. having regard to this relative context, let me refer to the relevant section. section 34 of the kerala agricultural income-tax act, 1950, reads as follows :'34. revision.--(1) the commissioner may, of his own motion or on application by an assessee, call for the record of any proceeding under .....
Tag this Judgment!Court : Chennai
Reported in : [1999]240ITR83(Mad)
..... a registered firm, consisting of several partners. being a registered firm, it appears, the agricultural income had been taxed at the hands of the partners of the firm. it appears the return of income for levying tax on income basis under section 17 of the tamil nadu agricultural income-tax act, 1955 (for short 'the act'), had been filed for the assessment year 1982-83.2. the firm was stated to ..... have been dissolved on august 28, 1981. after dissolution of the said firm, the erstwhile partners were stated to have partitioned their lands and the respective partners filed applications to compound the tax .....
Tag this Judgment!Court : Chennai
Reported in : [2009]310ITR451(Mad)
..... , this court held that for the purpose of exemption under the agricultural income-tax act, a religious or a charitable institution receiving income from agricultural lands need not get registered under the provisions of the central income-tax act. it is only these trusts having income from non-agricultural sources need to get them registered under the relevant provisions of the income-tax act. interpreting the phrase (page 527): 'to the same extent to ..... acceptance of the status of the assessee as a trust eligible for exemption, the same ratio deserved to be accepted for the purpose of granting relief under the tamil nadu agricultural income-tax act.7. learned counsel appearing for the revenue, however, pointed out that considering the reasoning given by this court in paragraph 20 of the decision in state of tamil nadu v .....
Tag this Judgment!Court : Chennai
Reported in : [1965]55ITR103(Mad)
..... . - this is a revision petition under section 54(1) of the madras agricultural income-tax act, 1955, calling in question the order of the commissioner of agricultural income-tax act, 1955, calling in question the order of the commissioner of agricultural income-tax officer in regard to the agricultural income of the petitioner. the petitioner objected to the inclusion of the income of his two wives arising out of lands settled by him upon ..... the proviso as in any way delimiting the operation of section 16(3) (a) (iii). on principal the same rule should apply even in construing the provisions of the madras agricultural income-tax act, 1955, section 9 particularly, because, as stated already, the words in the two enactments are completely identical in terms. we do not think we would be justified in referring to .....
Tag this Judgment!Court : Chennai
Reported in : [1978]113ITR889(Mad)
..... with the avowed object of subjecting agricultural income derived by a charitable and religious trust to tax. all the more so, when the very purpose of the act, namely, the tamil nadu agricultural income-tax act, is to levy tax on agricultural income. therefore, if section 10 of the indian income-tax act, is alone got incorporated, the agricultural income held by a religious or a ..... or religious trust like the petitioner trust is exempt under the income-tax act, in view of section 10 of the income-tax act, and, therefore, in as much as reference is made to that provision of the income-tax act, by section 4(b) of the tamil nadu agricultural income-tax act, the very basis of taxation is illegal. in support of ..... for me to note the facts of w.p. no. 2960 of 1975. the petitioner had been assessed under the tamil nadu agricultural income-tax act (hereinafter referred to as 'the act') for an extent of 124.50 acres equivalent to 72.37 a composition basis. the petitioner had settled an extent of 50.46 .....
Tag this Judgment!Court : Chennai
Reported in : [1987]164ITR687(Mad)
..... that the sale proceeds of albezia trees are revenue receipts and, therefore, taxable under the provisions of the agricultural income-tax act, as agricultural income, thus upholding the view of the agricultural income-tax officer. once the sale value of the trees is treated and assessed as agricultural income under the provisions of the agricultural income-tax act, the same cannot be treated as capital receipts and charged as capital gains. it is no doubt ..... the tribunal by seeking a reference to this court. however, we find that subsequent to the decision of the tribunal, the assessee brought before this court the assessment under the agricultural income-tax act in t.c. nos. 443 to 445 and 469 to 471 of 1982 - balamore estates private limited v. state of tamil nadu : [1987]163itr195(mad) , relating to the same assessment .....
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