Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 36 income escaping assessment Court: supreme court of india Page 13 of about 2,511 results (1.707 seconds)

Consolidated Coffee Ltd. Vs. State of Karnataka

Court : Supreme Court of India

Reported in : (2002)176CTR(SC)98; 2001248ITR432SC; (2001)9SCC720

..... had no difficulty in drawing an inference that deduction admissible under the act will be in a particular proportion so far as the expenditure incurred for deriving agricultural income and non-agricultural income would be in the same proportion as incomes are derived under the enactments--income-tax act and/or the agricultural income-tax act. but, if such a test is adopted by the assessing authority ..... 1. these revision petitions arise under the agricultural income-tax act and pertain to the assessment years 1981-82 to 1985-86. the petitioner is engaged in the business of carrying on plantation and other ..... under rule 5, is a com- mon charge incurred for the purpose of deriving agricultural income assessable under the act, and income chargeable under the indian income-tax act, 1922, the deduction admissible under the act shall be the actual amount relating to the income derived from agricultural operations and proved by accounts or other conclusive evidence. where no such accounts or evidence .....

Khandige Sham Bhat and Another Vs. Agricultural Income-tax Officer, Ka ...

Court : Supreme Court of India

Reported in : [1963]48ITR21(SC)

..... -cochin state were continued in the t-c area. in the t-c agricultural income was liable to tax under the travancore-cochin agricultural income-tax act (22 of 1950), which came into force on april 1, 1951. after the formation of the kerala state, enacted the travancore-cochin agricultural income-tax (amendment) act, 1957, whereunder the earlier act of 1950 was extended to the madras area with appropriate amendments. under the ..... two petitions filed under article 32 of the constitution by different parties are directed against the agricultural income-tax officer, kasaragod, and the state of kerala, for a declaration that section 2a of the kerala agricultural income-tax act, 1950, as amended by kerala act ii of 1959 (hereinafter referred to as the act) is constitutionally void and for quashing the orders of assessment made by the first respondent .....

Commissioner of Income-tax, Bombay Vs. Maharashtra Sugar Mills Ltd., B ...

Court : Supreme Court of India

Reported in : AIR1971SC2434a; [1971]82ITR452(SC); (1971)3SCC543; [1972]1SCR230; 1971(III)LC806(SC)

..... of the agricultural produce used as raw material in the business. the rule further says that 'no further ..... the method of computing the taxable income of a business which partly arises from the utilisation of agricultural produce as raw material in the business. it says that in computing the taxable income, agricultural income as defined in section 2 of the act should be deducted from the total income for arriving at the taxable income. for determining what the agricultural income is the income-tax officer must determine the market value .....

The Inspector Assistant Commissioner of Agricultural Income Tax and Sa ...

Court : Supreme Court of India

Reported in : AIR1971SC2513; [1972]84ITR370(SC); (1972)4SCC435; [1972]1SCR934

..... . one k.c. sreemanavikraman altos eattan raja was the zamorin of calicut. he was a sthanamdar. in respect of the sthanam property, he was liable to pay agricultural income-tax under the kerala agricultural income-tax act, 1950 (in brief the act) for the period from november 1, 1956 to march 31, 1958. sreemanavikraman raja died on may 2, 1958. thereafter on may 12, 1958, sthanam properties (assumption ..... , 1958 was the exclusive property of sreemanavikaraman raja. he was alone entitled to that income. therefore he alone was liable to pay the tax. under the agricultural income-tax act, no charge is created on property in respect of the arrears of agricultural income-tax. that being so, the liability to pay the arrears of tax due from the deceased stani fell on his personal heirs and that only to .....

H.H. Shri Swamiji of Shri Amar Mutt and ors. Vs. Commissioner, Hindu R ...

Court : Supreme Court of India

Reported in : AIR1980SC1; (1979)4SCC642; [1980]1SCR368

..... bhopal sugar industries ltd. : [1964]52itr443(sc) in-that case, the former bhopal state enacted the bhopal state agricultural income-tax act, 1953, which provided for the imposition and levy of tax on agricultural income. the, act was brought into force on july 15, 1953, and was applied to the territory of the whole of the bhopal ..... remove the discrimination in the matter of the levy of agricultural income-tax, it was unlawful because the state had since the enactment of the states reorganisation act sufficient time and opportunity to decide whether the continuance of the bhopal state agricultural income-tax act in the bhopal region would be consistent with article 14 ..... from november 1, 1956, and by virtue of section 119 of the states reorganisation act, 1956, the bhopal state agricultural income-tax act continued to remain in force in that constituent region. later, the madhya pradesh extension of laws act, 1958, extended several central and state laws to the entire state of madhya pradesh .....

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Reported in : AIR1950SC134; (1950)52BOMLR719; [1950]181ITR472(SC); [1950]1SCR335

..... act the tax was leviable on a person residing outside s who was carrying on business ..... drawn to the international harvester company of canada v. the provincial tax commissioner [1949] a.c. 36. in that case the question was of the liability to tax of a resident outside the province of s, under the income-tax act of s, in respect of profits arising from the sale in that province of agricultural implements which were manufactured outside the province. under the relevant .....

Commissioner of Income-tax, Bombay Vs. Ahmedbhai Umarbhai and Co., Bom ...

Court : Supreme Court of India

Reported in : [1950]18ITR472(SC)

..... . in that case the question was of the liability to tax of a resident outside the province of s under the income-tax act of s, in respect of profits arising from the sale in that province of agricultural implements which were manufactured outside the province. under the relevant act the tax was leviable on a person residing outside s who was carrying on ..... to section 4(2) of the income-tax act, and if so, to what exten it was held by the learned judges that the assessee was entitled to exemption of the whole profits earned by the sale of the produce at mangalore, and the ground upon which the decision tested was that the agricultural produce itself could be taken to be ..... was by no means an easy one. the same principle was applied by the calcutta high court in a case where the growing of tea as an agricultural produce, which not liable to income-tax, was carried on along with the business of manufacturing te : vide killing valley tea co. v. secretary of state. it is true these are cases .....

Special Land Acquisition Officer Vs. Karigowda and ors.

Court : Supreme Court of India

..... primarily concerned with what is the agricultural income for the purposes of the provisions of the income tax act. the court considered that the assessee was growing mulberry leaves which were not otherwise marketable and could only be ..... an impermissible inference that sericulture is a part of agricultural activity, that too to the extent to make it a permissible consideration under the relevant provisions of the act.50. we may also usefully refer to a judgment of this court in the case of k. lakshmanan and co. and ors. v. commissioner of income tax : (1998) 9 scc 537 where the court was .....

Achutananda Purohit and ors. Vs. the State of Orissa

Court : Supreme Court of India

Reported in : AIR1976SC2118; (1976)3SCC183; [1976]3SCR919

..... the state from him and therefore there was no income-tax payable on any agricultural income from these forests. the contention is that therefore in arriving at the net income the deduction of income-tax is not permissible. here again, the flaw in the submission consists in misreading section 27 of the act which expressly states that the net income from an estate shall be computed by deducting from ..... the gross assets of such estate any sum which was payable by the intermediary as income-tax in respect of any income...derived from such estate for the previous agricultural year. no income, therefore no income-tax, and therefore no deduction, is the syllogism .....

Col. H.H. Raja Sir Harindar Singh Vs. Commissioner of Income-tax, Punj ...

Court : Supreme Court of India

Reported in : AIR1972SC202; [1972]83ITR197(SC); (1972)4SCC509; [1972]2SCR16

..... drawn between the property of the state and the private property of the ruler. in that case the question whether the income derived from chakla roshanabad estate was liable to tax under assam agricultural income-tax act, by assessment upon the state of tripura or by assessment on the ruler of tripura. it was held that the chakla ..... of an indian state liable to agricultural income-tax. on the other hand it would appear to us that this provision would itself militate against the assumption of immunity from taxation ..... , in our view be under the relevant taxing acts. the learned advocate for the assessee however points out that if the rulers of indian state were not exempted from tax apart from the statute, there was no need to make a provision in section 3 of the bengal agricultural income-tax act iv of 1944, specifically making every ruler .....