Court : Supreme Court of India
Reported in : (2007)210CTR(SC)82; [2007]291ITR387(SC); 2007(3)KLT339(SC); 2007(8)SCALE148; (2007)10SCC584
..... this appeal is to the order passed by a division bench of the kerala high court answering the reference made to it under the kerala agricultural income tax act, 1952 (in short the 'act') in favour of the respondent (hereinafter referred to as the 'assessee'). 3. background facts in a nutshell are as follows:4. for ..... to make best judgment assessments. assessee filed its reply to the notices. after consideration of the objections filed, the inspecting assistant commissioner of agricultural income tax completed the assessments determining the income at rs. 7,97,380/- and rs. 5,06,641/- respectively for the two assessment years. it was noted that the e.b ..... appellate authority directed that the cultivation expenses were to be allowed @ rs. 2,000/- per acre. assessee preferred the second appeals before the kerala agricultural income tax appellate tribunal, additional bench, kozhikode (in short 'tribunal'). the tribunal found that the accounts produced by the assessee were only in respect of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC719; [1959]35ITR803(SC)
..... by his brother a his agent; and this was on the basis of principal and agent or master and servant. in the assessment proceedings under the coorg agricultural income-tax act for the year 1951-52, p. w. davis appeared as the agent of the appellant. similarly, for the assessment year 1952-53, a claim for ..... brother had agreed to become partners under a partnership deed (exhibit 12) and asked for the registration of the said firm under section 26 of the coorg agricultural income-tax act (1 of 1951). according to the appellant the partnership in question had been constituted for the purposes inter alia of the joint working of the said ..... pepper and other businesses as specified in the document. the relevant provisions of the coorg act correspond to the provisions of the indian income-tax act; section 26 of the said act provides for the registration of firms for the purpose of the act. the agricultural income-tax officer, coorg, refused to register the firm on the ground that the document did .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1059; [1973]88ITR443(SC); (1973)3SCC815; [1973]3SCR528; 1973(5)LC616(SC)
..... the appellant for the recovery of a sum of rs. 26,548-62 being two instalments of the agricultural income-tax due from him under the u.p. agricultural income-tax act. (iii of 1948) hereinafter referred to as 'the act'). the appellant was assessed to agricultural income-tax for the year 1359 fasli, in a sum of rs. 53,097-25 and was directed to ..... section 17 or section 31, or, where an assessee is in default, the amount assessed as agricultural income-tax, as if it were an arrear of land revenue.(2) no proceedings for the recovery of any sum payable under this act shall be commenced after the expiration of one year from the date on which the last instalment ..... was contended before the full bench, as it is contended before us, on the analogous provisions of section 32 of the income-tax act of 1922, that inasmuch as section 46 of that act provides modes for the recovery of income-tax, the crown is not entitled to adopt any different method. this contention was repelled. leach, c.j., observed at p .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1795; [1973]91ITR5(SC); (1974)3SCC257
..... is a public charitable trust within the meaning of section 4(b) of kerala agricultural income-tax act, 1950. the high court came to the conclusion that half of the income of the properties mentioned in schedule b to the will as well as l/4th of the income of that property which is reserved for augmentation of the corpus did not constitute a ..... 2. according to the appellant the entire trust is a public charitable trust but the revenue rejected that contention. the high court came to the conclusion that the income of the property bequeathed under the will had been divided into four parts. l/4th was exclusively reserved for public charitable purpose; 2/4ths was reserved for giving ..... to paragraph 32 of the will which provides that if the purpose mentioned in paragraph 9 of the will became impossible of performance then the 3/4ths of the income shall be expended as provided in paragraph 8 and the remaining l/4th shall be utilised for the purpose of augmentation of the corpus. 5. from the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1970]7ITR76(SC); (1970)3SCC268
..... of sale of old trees which were unfit for tapping and that the price received for sale of rubber trees was not liable to be included in agricultural income as defined in section 2 of the agricultural income tax act. the tribunal further recorded that by the covenants of the agreement a right to cut and remove the trees and not to subject them to the ..... process of tapping was granted, and the grant being of trees and not of a right to tap trees, the company received no income out of the transaction. at the instance of the commissioner of agricultural income tax .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2585; 204(1993)BC631(SC); (1993)114CTR(SC)467; [1993]204ITR631(SC); JT1993(5)SC257; 1993(3)SCALE750; 1993Supp(4)SCC707; [1993]Supp2SCR264
..... , 1961 and therefore on sale thereof tax on capital gains resulting therefrom was not leviable? 2. the assessees year concerned herein is 1970 ..... income-tax act is to the following effect :whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the land in question admeasuring 3085 sq. yds. excluding 2607 sq. yds. which was admittedly non-agricultural land, was an agricultural land within the meaning of section 2(14) of the income-tax act ..... : [1957]32itr466(sc) . but the question there was whether the income from forest land derived from sal and piyasal trees, 'not grown by human skill and labour' constitutes agricultural income? the decision that directly considered the issue, though under the wealth tax act, is in c.w.t., andhra pradesh v. officer-in-charge ( .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1971]80ITR173(SC); (1972)4SCC128; 1971(III)LC199(SC)
..... or executor or any capacity recognised by law.7. dr. singhvi, appearing on behalf of the commissioner of agricultural income tax, submitted that in any event it was open to the tax authorities to bring to tax under the agricultural income tax act, the income in the hands of the manager, because he was holding the property on behalf of the two persons, but ..... in the negative. these appeals are preferred by special leave against the judgments recording the answers.2. section 3 of the u.p. agricultural income tax act, provides for the levy of tax on the agricultural income of the previous year of every person. by section 2(11), a 'person' is defined as meaning an individual or association of ..... whether the land was held in any of the capacities mentioned in the definition of the expression 'person' in section 2(11) of the u.p. agricultural income tax act. the high court held on the first branch that there was an association of persons, on the second that there was a holding of land by an .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1979]118ITR277(SC); (1979)1SCC258; [1979]2SCR109; 1978(10)LC808(SC)
..... the act provides two alternative methods of computation of agricultural income, (a) rental method (multiple of annual rental income) mentioned in clause (a) or ..... under the u.p. agricultural income tax act, 1948 2. the appellant-assessee (the delhi cloth and general mills company limited, delhi) is a company registered under the indian companies act and has certain agricultural farms at daurala in meerut district from which it derives agricultural income chargeable to levy of agricultural income tax and super tax under section 3 of the u.p. agricultural income-tax act, 1948 (hereinafter called 'the act'). section 6(2) of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1975SC910; [1975]3SCR846
..... a discussion of ganapatho subbaraya hegde's case (supra) cited by shri desai. suffice it to say that this was a case under section 37 of the mysore agricultural income-tax act, 1957. the notice for rectification issued in that case and the orders of the authority were found to be defective in as much as they did not state ..... hegde v. state of mysore, : [1972]84itr523(kar) which proceeds on an interpretation of section 37 of the mysore agricultural income-tax act. learned counsel has tried to distinguish the decision of this court in mahrana mills (private) ltd. v. the income-tax officer, porbandar [1959] supp. 2, s.c.r. 547 on the two-fold ground (i) that that was ..... the judgment, dated 24.6.1970, of the high court of gujarat raises a question in regard to the interpretation of section 35 of the indian income-tax act, 1922 (for short, called the act).2. the assessee is a limited company which manufactures textiles in its mill. for the assessment year 1959-60, the assessee showed in its books .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [2001]247ITR150(SC); 2000(7)SCALE666; [2000]Supp5SCR111
..... other words, it is for the states to legislate on the subject of taxes on agricultural income. entry 82 of list i of the seventh scheduled reads 'taxes on income other than agricultural income'; in other words, it is for the union to legislate on the subject of taxes on income other than agricultural income.4. in the income tax act, 1922 'agricultural income' was defined in clause (1) of section 2. sub-clause (a) thereof ..... alone is relevant for our purpose. thereunder, 'agricultural income' meant 'any rent or revenue derived from land .....
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