Court : Kerala
Reported in : [1974]97ITR232(Ker)
..... the section are only that an assessee should have received dividend income and that that dividend income came from a company which was assessed to agricultural income-tax under the agricultural income-tax act applicable to the case, if these two conditions are satisfied, section 49b of the act is attracted and if further tax was payable by the assessee on income received by the assessee by way of dividend from such ..... a company, he is entitled to relief under section 49b of the act. in this case there can .....
Tag this Judgment!Court : Kerala
Reported in : [1993]204ITR735(Ker)
..... nos. 228 and 229 (coch) of 1984 dated april 30, 1987, that the rubber replantation subsidy received by the assessee is agricultural income and so not includible as income under the income-tax act.5. it is thereafter at the instance of the revenue that the questions of law formulated hereinabove have been referred for the decision of ..... kerala and tamil nadu. a substantial part of its income is agricultural income. in the income-tax proceedings, the assessee claimed that a sum of rs. 10,25,086 received by it by way of rubber replantation subsidy cannot be included in its total income under the income-tax act. the income-tax officer rejected the said claim. the subsidy amount was ..... that the amount received by way of rubber replantation subsidy is not includible as income under the income-tax act. on the earlier occasion, it was held to be not includible in the total income. the point as to whether it is agricultural income or not was not decided. since it is open to the assessee to defend .....
Tag this Judgment!Court : Kerala
Reported in : [1978]113ITR894(Ker)
..... of partnership specifying the individual shares of the partners may, under the provisions of section 27 of the agricultural income-tax act, 1950 (hereinafter in these rules referred to as the act), register with the agricultural income-tax officer the particulars contained in the said instrument on application made in this behalf...' (rest omitted).in the ..... of the case, the deputy commissioner was correct in holding that the firm was not entitled for registration under section 27 of the kerala agricultural income-tax act, 1950 and(2) whether, on the facts and in the circumstances of the case, the deputy commissioner was competent to exercise his suo ..... out on june 30, 1967. the registration was applied for under section 27 of the agricultural income-tax act, 1950, which reads as follows :'27. procedure in registration of firms. - (1) application may be made to the agricultural income-tax officer on behalf of any firm, constituted under an instrument of partnership specifying the individual .....
Tag this Judgment!Court : Chennai
Reported in : AIR1959Mad81; (1958)2MLJ388
..... relevant year the tribunal took into account a sum of rs. 4,40,341/- which constituted agricultural income as defined by section 2(1) of the income-tax act if that were ignored the taxable income that arose to the assessee within the taxable territories would. be less than the income that arose to it outside the taxable territories in that year.3. in effect the learned ..... 1. the two questions that were referred to this court for determination were :1. whether the words "income arising in the taxable territories" in section 4-a (c) of the income-tax act would also include agricultural income arising in taxable territories.2. whether the assessee was rightly assessed as a resident within the meaning of section 4-a(c).the answer to the second of these .....
Tag this Judgment!Court : Chennai
Reported in : (1996)136CTR(Mad)188; [1996]221ITR59(Mad)
..... 54 of the tamil nadu agricultural income-tax act, 1955 (hereinafter referred to as 'the act'), are concerned and they were heard together and a common order is passed. 2. the petitioner in tax cases nos. 63 and 64 of 1993 is the wife of the petitioner in tax cases nos. 65 and 66 of 1993. tax cases nos. 64 and ..... , the husband, ponniah nadar, and the wife, ganga bai, were assessed to agricultural income-tax in respect of the abovesaid two years, separately, one assessment in relation to the husband under section 17(3) of the act, in respect of the total agricultural income realised by him from an extent of 69.94 acres held by him and another ..... learned counsel for the petitioners submits that the reply dated november 13, 1991, given by ganga bai to the commissioner of agricultural income-tax, in response to his earlier notice, would disclose her independent sources of income for purchasing the abovesaid lands in her name, by the abovereferred to settlement deed dated october 18, 1951, from her .....
Tag this Judgment!Court : Chennai
Reported in : [1999]240ITR618(Mad)
..... being the depreciation on the motor car for the assessment year 1984-85. 2. learned counsel for the assessee contended that section 5(e) of the tamil nadu agricultural income-tax act, 1955, entitled an assessee to deduct the whole amount laid out by the assessee or expended by it wholly and exclusively for the purpose of the land or ..... the words 'for the purpose of land' used in section 5(e) of the tamil nadu agricultural income-tax act are much wider in scope than the expression, 'for the purpose of deriving the agricultural income from the land' used in section 5(j) of the act. the court further held that the expression 'for the purposes of land' covers a wide range ..... . the law laid down by the apex court in relation to section 10(2)(xv) of the indian income-tax act, 1922, is equally applicable to section 5(e) of the tamil nadu agricultural income-tax. this provision has to be broadly construed. as pointed out by the supreme court in purtabpore co. ltd. v. state of u.p. : [1971]1scr426 , .....
Tag this Judgment!Court : Chennai
Reported in : [2004]271ITR533(Mad)
..... and co.'s case (1982) 51 stc 381 would squarely apply in respect of the powers of the appellate assistant commissioner under the tamil nadu agricultural income-tax act as well. we are also of the view that the tribunal has failed to note that the decision of this court in state of tamil nadu ..... .v. balasubramanian, j.this revision petition has been filed under section 54(1) of the tamil nadu agricultural income-tax act, 1955, by the special commissioner and commissioner of agricultural income-tax, madras, against the order passed by the tamil nadu agricultural income-tax appellate tribunal, madras, in a.t.a. no. 41 of 1996 dated 28-8-1997.2. the ..... has no power to enhance the assessment suo motu under section 31(5) of the tamil nadu agricultural income-tax act (hereinafter referred to as the 'act').3. the brief facts are that in the assessment made by the agricultural income tax officer certain expenditure as claimed by the assessee was allowed and certain expenditure was disallowed and as .....
Tag this Judgment!Court : Mumbai
Reported in : [1992]193ITR213(Bom)
..... and p-6 orders passed by respondents nos. 2 and 1, respectively. the appellant is an assessee under the agricultural income-tax act. for the assessment year 1984-85, he was assessed under section 18 (4) of the agricultural income-tax act (best judgment assessment, on default), by the second respondent, by order dated december 31, 1984. the revision ..... endorsement 'not found'. the presumption that will be available by sending the notice by registered post under section 64 (1) (c) of the kerala agricultural income-tax act is offset are rebutted by the postal endorsement that the addressee/assessee was not found. the notice could not have been even tendered, much less delivered ..... assessee, in such circumstances. the endorsement, on its own, offsets the presumption that is ordinarily available under section 64 (1) (c) of the kerala agricultural income-tax act. it can not be said that the sending of the registered notice by post to a person, at his last known place of residence or business, in .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1991KAR1371; 1991(1)KarLJ500
..... where the kerala high court while interpreting the provisions of the madras general sales tax act found that in the madras plantation agricultural income-tax act the agricultural income derived from rubber plantation was included. therefore, for the purpose of sales tax it cannot be treated otherwise. then again reliance was placed on the decision ..... term has not been defined by the madras general sales tax act, yet the madras plantations agricultural income tax act, 1955, in defining what is agricultural income included that from rubber as well by second explanation to section 2(2)(ii) which reads as follows: agricultural income derived from such plantation by the cultivation of coffee, ..... .' therefore, the line of reasoning adopted in the aforesaid case was entirely different having regard to the definition of agricultural income under the madras plantations agricultural income tax act, 1955 and the concession which loom large in india coffee & tea distributing co. ltd. v. state of madras .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC667
..... at patna with certificates under section 66a(2) of the indian income-tax act and they raise common questions of la : '(1) whether in the facts and circumstances of the case, the receipts of bankura forest lease are capital receipts or, in the alternative, constitute agricultural incom (2) whether in the facts and circumstances of the case ..... in bihar respectively were not taxable as they were (i) capital receipts and/or (ii) agricultural income. 4. the appellant preferred appeals to the appellate assistant commissioner of income-tax, patna, or to the additional appellate assistant commissioner of income-tax, patna range, patna, as the case may be, against these assessment orders but the said ..... hold that there was any expenditure of human skill and labour upon the land so as to constitute the income derived therefrom agricultural income within the meaning of its definition in section 2(1) of the act. the conservation of the forest by allowing each sal and ebony tree a circle of 15 feet and .....
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