Court : Supreme Court of India
Reported in : AIR1976SC772; [1976]102ITR12(SC); (1976)4SCC776; 1976(8)LC28(SC)
..... individual members of the family. it is also true that the order of the pakistan agricultural income-tax officer was not conclusive on the point because 'hindu undivided family' as denned in section 2(8) of the bengal agricultural income-tax act, 1944 means a 'hindu undivided family governed by hitakshara law' and does not include ..... a dayabhage undivided family; therefore, even if the income was of the undivided family, of the appellants, the pakistan agricultural income-tax officer had to assess it in the hands of ..... 1947. it is not disputed at this stage that following the amendment in 1950 of the definition of 'agricultural income' in the income-tax act this income which accrued in pakistan was taxable under the indian income-tax act, 1922.2. the material facts as appearing from the order of the appellate tribunal, summarised in the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC1578; (1970)2SCC152; [1971]1SCR426
..... out of a common judgment of the allahabad high court in two references made under the united provinces agricultural income tax act, 1948 (hereinafter called the act).2. as the points are common the facts in appeal no. 1276 of 1966 may be briefly ..... income was exempt from tax as agricultural income under section 4(3)(viii) of the indian income-tax act, 1922. the assessee claimed that 60% of the dividend income received on those shares would also be exempt from tax as agricultural income. it was held that the dividend income was not agricultural income but was income assessable under section 2 of the aforesaid act. according to that decision, the object underlying section 2(1) of the income-tax act ..... appellant opted to be assessed under section 6(2) (b) of the act for the assessment year 1357f, the assessing income tax officer (collector) assessed the appellant to agricultural income-tax after disallowing expenses on the management charges of european establishment etc., miscellaneous expenses, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1951SC23; [1951]19ITR132(SC); [1951]2SCR1
..... but it can, i think, be disposed of on the simple ground that the mere issuing of a notice under section 4 of the bengal agricultural income-tax act by the agricultural income-tax officer cannot be held to be an actionable wrong, because no right known to law can be said to have been infringed thereby. one of ..... the facts of the case which may be briefly stated. 21. in 1944, the bengal legislature passed an act called the bengal agricultural income-tax act, 1944 (bengal act iv of 1944), which enabled it to impose a tax on the agricultural income of various classes of persons including 'every ruler of an indian state', holding lands within the territory of bengal ..... could be said to have been a party to the pending proceeding on the facts of this case was the right to tax the agricultural income of the plaintiff under the provisions of the bengal agricultural income-tax act, 1944, and that right was not derived by the province of east bengal by transfer under the rights, property and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC487; [1961]41ITR340(SC); [1961]2SCR598
..... . 7. the assessee derived from this land various kinds of income, some being purely agricultural and some, non-agricultural. for the assessment year 1942-43, the total agricultural income was computed at rs. 99,987-9-6, and non-agricultural income, at rs. 12,503-8-0. agricultural income-tax was charged by the state of bengal under the agricultural income-tax act, on the agricultural income less expenses. for the assessment years, 1943-44, 1944 ..... -45, 1945-46 and 1946-47, the assessments were made along similar lines. in 1947, the income-tax officer reassessed the income for the assessment year, 1942-43 after reopening the assessment under section 34 of the income-tax act on the ground that the so-called agricultural income had escapades assessment to income-tax under the indian income-tax act .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1977SC489; AIR1977SC489a; [1977]10ITR292(SC); [1977]106ITR292(SC); (1977)1SCC431a; [1977]2SCR111
..... conclusion may be summarised thus : the definition of agricultural income in the constitution and the indian income-tax act, 1922, is bound up with rule 24 as if it were ..... the nature of and manner of assessment of composite income-tax derived by the sale of tea:in karimtharuvi tea estates ltd. v. state of kerala this court held that explanation 2 to section 5 of the kerala agricultural income-tax act added in 1961 disallowing certain deductions in the computation of agricultural income did not apply to computation of agricultural income derived from tea plantations. the reasons for this .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1179; [1964]52ITR443(SC); 1964MhLJ697(SC); [1964]6SCR846
..... the state of bhopal, which was then a part 'c' state under the constitution of india, enacted 'the bhopal state agricultural income-tax act, ix of 1953' providing for imposition and levy of tax on agricultural income. the act was applied to the territory of the entire state of bhopal and was brought into force on july 15, 1953. 2. ..... ground that in the remaining territory of the state of madhya pradesh there was no law providing for levy of tax on agricultural income. 3. the company paid and continued to pay tax assessed under the bhopal state agricultural income-tax act, 1953, till some time in 1960. on august 4, 1960, the company presented a petition under art. ..... in the view of the high court 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 art. 14 of the constitution. we are unable to agree .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1955SC74; (1955)57BOMLR617; [1955]25CompCas1(SC); [1955]27ITR1(SC); [1955]1SCR876
..... from a consideration of the terms of the income-tax act and the authorities referred to is that where an assessee receives income, not itself of a character to fall within the definition of agricultural income contained in the act, such income does not assume the character of agricultural income by reason of the source from which it ..... guide in determining upon the language of the indian income-tax act the true meaning of the words 'agricultural income'. a few cases of the privy council decided with reference to the provisions of the indian income-tax act, however, deserve notice. the first case, viz., commissioner of income-tax, bihar and orissa v. raja bahadur kamakshya narayan ..... easy solution and can best be answered by reference to the material provisions of the income-tax act. under section 2(1) 'agricultural income' means : '(a) any rent or revenue derived from land which is used for agricultural purposes, and is either assessed to land-revenue in the taxable territories or subject to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC611; (1976)ILLJ463SC; (1976)1SCC925; [1976]3SCR130
..... a) any amount by way of depreciation admissible in accordance with the provisions of sub-section (1) of section 32 of the income-tax act. or in accordance with the provisions of the agricultural income-tax law, as the case may be:(d) such further sums as are specified in respect of the employer in the third schedule. ..... sub-section (1) of section 32 and it cannot abdicate its duty and surrender its judgment to what has been done by the income-tax officer while making assessment under the income-tax act. since depreciation may be computed according to various methods recognized by accountancy principles. section 6, clause (a), while providing for deduction of ..... is deductible under that clause is 'depreciation admissible in accordance with the provisions of sub-section (1) of section 32 of the income-tax act' and not 'depreciation allowed by the income-tax officer in making assessment on the employer'. it is the industrial tribunal which has to find for itself what is the amount of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2008(56)BLJR544; (2007)213CTR(SC)612; [2008]297ITR17(SC); 2007(14)SCALE337; (2008)2SCC202
..... , manufacture and sale of tea is made in accordance with the provisions of the i.t. act, the agricultural income-tax officer would have no option but to accept the computation by the a.o. under 1961 act and treat 40% of such income, as business income and the balance 60%, as agricultural income.26. to the above extent there is no dispute. the question before us is whether ..... manufactured by the seller in india shall be computed as income derived from business and 40% of such income shall be deemed to be liable to tax under the i.t. act. only the balance 60% of such income would be deemed to be agricultural income on which the state legislature would have the power to levy agricultural income-tax under article 246(3) r/w entry 46, list ii .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC239; [1959]35ITR312(SC); 1959Supp(1)SCC176; [1959]Supp1SCR176
..... of orissa in a reference under section 66(1) of the indian income-tax act, 1922, hereinafter referred to as the act, and the point for decision is whether income received by the respondent by the sale of trees groing in his forests is agricultural income exempt from taxation under section 4(3)(viii) of the act. 2. the respondent is the proprietor of the impartible zamin of ..... that the burden is on the department to prove that the income sought to be taxed is not agricultural income. the law is well settled that it is for a person who claims exemption to establish it, and there is no reason why it should be otherwise when the exemption claimed is under the income-tax act. the learned judges were of the opinion that their conclusion .....
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