Court : Kerala
Reported in : (1999)152CTR(Ker)63; [1999]236ITR185(Ker)
..... the petitioner-trust to issue a notification to the effect that donations paid to them are eligible for deduction under section 9(2) of the agricultural income-tax act, is not acceptable to government. the reason for such rejection is explained only in the counter-affidavit filed on behalf of the respondents. the ..... kallarackal buildings, miss east road, kottayam. 8. sri ramesh cheriyan john, learned counsel appearing for the petitioner, submitted that section 9(2) of the agricultural income-tax act. 1991, contemplates notification by the government of a trust, institution or fund established for charitable purposes for availing of the benefit of the said sub-section ..... the petitioner has also sought for a direction to the respondents to allow the petitioner the benefit of notification contemplated under section 9(2) of the agricultural income-tax act as claimed in the petition. 5. the petitioner's case is that the petitioner is a charitable institution established for the benefit of the poor .....
Tag this Judgment!Court : Kerala
Reported in : [1974]94ITR139(Ker)
..... us, the matter is a little more complicated because there is no provision either in the agricultural income-tax act, 1960, or the rules framed thereunder or for that matter in the kerala agricultural income-tax appellate tribunal regulations, 1965, enabling the agricultural income-tax tribunal to grant leave to raise grounds at the hearing which had not been mentioned in the ..... yielding acres. ' 4. the assessees objected to this procedure and sought reference which has been made by the tribunal under section 60(1) of the agricultural income-tax act, 1950. 5. it is implicit and evident from the question referred that the tribunal had adjudicated upon a question not raised in the grounds of appeal ..... grounds of appeal. it is clear from section 32(5) of the agricultural income-tax act, 1950, that the power of the appellate authority is only to 'pass such orders thereon'. similar provisions have been the subject-matter of judicial .....
Tag this Judgment!Court : Kerala
Reported in : [1997]226ITR365(Ker)
..... proceedings, the same logic should apply and the final order in regard thereto should also be passed within a reasonable time. the revisional power under section 34 of the kerala agricultural income-tax act, 1950, has to be resorted to within a reasonable time even though no limitation is laid down by law. when the power is sought to be exercised after a long ..... .21. the issue in hand can be looked at from a different angle. this court while dealing with the question of double taxation with reference to the provisions of the agricultural income-tax act, in the case of a husband and wife who are the partners of a firm, observed in achamma george v. iac, : [1989]180itr57(ker) : 'wading through the various provisions of .....
Tag this Judgment!Court : Kerala
Reported in : (2006)203CTR(Ker)353; [2006]283ITR275(Ker); 2006(1)KLT752
..... another are the petitioners in o.p.no 6075 of 1995 which was filed seeking a declaration that section 4(2) of the agricultural income-tax act, 1991 in so far as it assess tax on deemed agricultural income is arbitrary, illegal and unreasonable and violative of article 365 of the constitution of india. petitioners submit by sub-clauses (ii) ..... and (iii) of section 4(2) of the agricultural income-tax act the rule making authority seeks to enlarge the meaning of 'agricultural income' by deeming certain receipts which are otherwise not agricultural income within the meaning of section 2(1a) of the income-tax act. petitioners point out that in view of article 366 of the constitution of ..... the power of the state legislature vis-a-vis union as well as the inter-relation between the various provisions of the incometax act as well as the agricultural income tax act came up for consideration before the apex court and the court has laid down the law and hence it is unnecessary to .....
Tag this Judgment!Court : Kerala
Reported in : [1969]72ITR726(Ker)
isaac, j.1. these two references have been made by the kerala agricultural income-tax appellate tribunal under section 60(3) of the agricultural income-tax act, 1950, as directed by this court on applications made by the assessee, who is the same in both the cases. i.t.r. case no. ..... account; and that the estimate made by the appellate assistant commissioner regarding the yield of pepper was reasonable.3. for the assessment year 1961-62 the agricultural income-tax officer estimated the total agricultural income of the assessee at rs. 36,395 as against rs. 4, 128.39 returned by the assessee, after rejecting his books of account. the pepper ..... from 11,200 yielding pepper vines was 8 candies 10 thulams. the assessing authority estimated the yield at 20 candies on the ground that enquiries conducted by the agricultural income-tax officer, taliparamba, revealed that 3/4 kgms. of pepper could be obtained from each pepper vine of the locality. the appellate assistant commissioner, in appeal, reduced .....
Tag this Judgment!Court : Kerala
Reported in : [1977]110ITR372(Ker)
..... question in view of the defective findings of the tribunal. the tribunal will dispose of the appeal before it after rehearing it as envisaged by section 60(6) of the agricultural income-tax act, 1950, in the light of the observations in this judgment. there will be no order as to costs. 8. a copy of this judgment under the seal of the high ..... govindan nair, c.j.1. the question referred by the kerala agricultural income-tax appellate tribunal for the assessment year 1967-68 under the agricultural income-tax act, 1950, is in these terms : 'whether, on the facts and in the circumstances of the case, the tribunal was justified in holding that the amount of rs. 4,322.36 .....
Tag this Judgment!Court : Kerala
Reported in : [1998]233ITR273(Ker)
..... , the inspecting assistant commissioner, ernakulam, in exercise of his powers under section 36 of the act, revised the assessment and fixed the net income at rs. 2,75,58,360. notice was then issued by the commissioner of agrl. income-tax under section 34 of the kerala agricultural income-tax act, 1950, proposing to revise the assessment by adding back the inadmissible deduction of rs. 33,64 ..... k.k. usha, j.1. the matter arises under the agricultural income-tax act, 1950. reference is at the instance of the assessee. malayalam plantations ltd., was a foreign company up to march 31, 1978. pursuant to an order passed by this court ..... of the act praying to draw up a statement of facts of the case and to refer five questions to this court was rejected by the commissioner, under order dated august 19, 1989. the assessee thereupon approached this court by filing o. p. no. 860 of 1990. this court, under judgment dated july 19, 1994, directed the commissioner of agricultural income-tax, thiruvanantha- .....
Tag this Judgment!Court : Kerala
Reported in : [1970]76ITR10(Ker)
..... isaac, j.1. this is a reference made by the kerala agricultural income-taxappellate tribunal under section 60(1) of the agricultural income-tax act 1950,on the application of the commissioner of agricultural income-tax, kerala. thequestions referred are:'(i) on the facts and in the circumstances of the case, is the tribunal right in holding ..... result, we decline to answer questions nos. 1 and 2; and we answer question no. 3 in the negative and in favour of the commissioner of agricultural income-tax, subject to the observations made in paragraph 6 of this judgment. the partner will bear their own costs. a copy of this judgment will be forwarded ..... yusuff, the inspecting assistantcommissioner stated that what was sold was not old and unyielding trees, andthat the said amount also constitutes income. 5. the assessee filed an appeal before the deputy commissioner of agricultural income-tax, who was the appellate authority, and he accepted the claim of the assessee regarding the sum of rs. 24,000 .....
Tag this Judgment!Court : Kerala
Reported in : [1974]96ITR343(Ker)
..... cases are also similarly worded and, therefore, they are not repeated here.3. dividends declared by companies assessed to agricultural income-tax have been held to be dividends chargeable to income-tax under the income-tax act (see the supreme court decision in mrs. bacha f. guzdar v. commissioner of income-tax, [1955] 27 i.t.r. 1 (s.c.)). this conclusion resulted in a double taxation of the same ..... half per cent., on that portion of the dividend which is attributable to the profits of the company assessed to agricultural income-tax ; whichever is less.' 5. as per the language of the section, from the tax payable by the shareholder under the income-tax act the lesser of the two sums calculated under that section has to be reduced and that calculation is to be made .....
Tag this Judgment!Court : Kerala
Reported in : [1993]200ITR27(Ker)
..... aids, the statement of objects and reasons. it reads as follows :'statement of objects and reasons : under section 5 of the agricultural income-tax act, 1950, the agricultural income of a person is to be computed after making certain deductions specified in that section. one of the deductions specified in the section is ..... residuary provision, it will be useful to compare section 5(j) with the corresponding residuary provisions in the madras (plantations) agricultural income-tax act and the residuary provisions in the income-tax acts of 1922 and 1961 :a. section 5(j) of the kerala actsection 5(e) of the madras actany expenditure (not ..... language or in the context, and to hold that what is contemplated is only 'agricultural expenses' considered as an antithesis of 'agricultural income'. it appears that section 5(j) of the agricultural income-tax act and section 10(2)(xv) of the indian income-tax act, 1922, represent conceptions which are kindred though distinct.' (emphasis supplied ).35. the .....
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