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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2001)164CTR(SC)483
..... 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 schedule reads taxes on income other than agricultural income; in other words, it is for the union t legislate on the subject of taxes on income other than agricultural income.5. 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 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1970SC2055; [1970]78ITR58(SC); 1970(0)KLT352(SC); (1970)2SCC165; [1971]1SCR535
a.n. grover, j.1. these appeals by special leave from a judgment of the kerala high court arise out of the assessment of agricultural income of the assessee made under the kerala agricultural income tax act, 1950, hereinafter called the 'act', in respect of the assessment years 1963-64 and 1964-65.2. for the assessment year 1963-64 the assesses filed a return showing a net ..... agricultural income of rs. 12,558-76. when the matter came up for hearing before the agricultural income tax officer another statement showing an amount of rs. 43,250 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1962SC1563; [1962]46ITR169(SC); [1963]1SCR220
..... is necessary to consider briefly the scheme of the act. 6. the act has been passed because the legislature thought it expedient to provide for the imposition and collection of a tax on large land holdings. section 28 of the act repeals the earlier u.p. agricultural income tax act, 1948. it may be pointed out that this act itself has been subsequently repealed by section 45 of the ..... u.p. imposition of ceiling of land holdings act 1961 (i of 1961) as from the 30th june, 1961 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC1750; (1986)58CTR(SC)136; [1986]161ITR155(SC); 1986(2)SCALE10; (1986)3SCC584; [1986]3SCR161; 1986(2)LC515(SC)
..... of the assessees, and that it did not arise from the agricultural operations carried on by the assessees.3. the kerala agricultural income-tax act, 1950 provides for the levy of tax on agricultural income in the state of kerala. section 3 of the act provides that agricultural income shall be charged for each financial year on the total agricultural income of the previous year of every person at the rates specified in ..... 1964-65.2. the assessees kerala estate mooriad chalapuram, is a broad description of seven persons possessing the status of tenants-in-common under the kerala agricultural income-tax act, 1950. they owned an estate from which they derived agricultural income liable to be assessed in the year 1963-64. the assessees followed the mercantile system of accounting. in assessment proceedings for the year 1963-64 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1972SC404; [1972]84ITR466(SC); (1971)3SCC669; [1972]1SCR1000
..... then karnavan of the family, submitted the return for the assessment year 1959-60 under the kerala agricultural income-tax act (which will hereinafter be referred to as the act) showing a gross income of rs. 1,21,912/-and a net income of rs. 84,065/60 p. that represented the income from the properties held by him under the family karar dated may 29, 1909. the ..... agricultural income-tax officer overruling the objection of the assessee included in the income returned, the income of the properties which had been .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1976SC1742; (1976)3SCC797; [1976]3SCR1062; 1976(8)LC460(SC)
..... in the bill were as under:for securing successful implementation of the second five year plan, it has become necessary to augment the revenues of the state. the agricultural income tax act, which was enacted at a time when zamindari system was in force, has become out of date in the context of post-war zamindari era. the principle of ..... if they fail in making increased contribution to the exchequer in the form of holding tax under this legislation. with these objects in view, the agricultural income tax act, 1948, is being replaced and this bill is being introduced.the bill seeks to levy a holding tax on all land holdings the annual value of which exceeds rs. 3,600. a ..... clause asami does not include an asami of gaon samaj.the act took the place of the u.p. agricultural income tax act, 1948 which stood repealed in pursuance of section 28 of the act from the date the act came into force. it may also be pointed out that this act has been itself subsequently repealed by section 45 of the up. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1961SC1099; [1961]41ITR755(SC); [1961]3SCR285
..... 'non-bearing and immature' rubber grown areas also. the appellant then preferred a revision application to the high court under section 54(1) of the madras plantations agricultural income tax act, 1955 (mad. v of 1955). the high court held that the amount spent on the upkeep and maintenance of immature rubber trees was a deductible expenditure under ..... and exclusively for the purpose of the plantation.' 3. the provisions of section 5 (e) of the madras act, applicable to the present case, are the same as those of section 5 (j) of the travancore cochin agricultural income-tax act (xxii of 1950). the only difference is in the last few words. in place of 'fir the purpose ..... of the plantation' in the former, the words 'for the purpose of deriving the agricultural income' are used in the latter. if anything, the words of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 2000(7)SCALE520
..... stated, these are the facts: these appeals relate to the assessment years 1981-82 to 1985-86. after the agricultural income-tax officer had completed its assessments for these years under the provisions of the karnataka agricultural income-tax act, 1957, the assessee filed appeals before the assistant commissioner, agricultural income-tax. on the assessee's applications for stay, the assistant commissioner passed orders on 24th june, 1989 staying the ..... recovery of the tax assessed subject to the payment of a stated amount and the furnishing of a bank guarantee. the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2004)191CTR(SC)66; [2004]270ITR1(SC); JT2004(7)SC295; 2004(7)SCALE519; (2004)12SCC1
..... shown as the member's income and the deposits were shown in the wealth tax returns as the member's wealth. according to the ..... the argument that the disputed amount is not the income of the assessee, the learned sr. counsel appearing for the assessees pointed out that the entire amount of cane price was treated as agricultural income of the member and was taxed accordingly under the maharashtra agricultural income tax act. so also, the interest payable on the deposits was ..... arose whether the amounts received by the society from its members by way of deduction from the price of sugarcane were revenue receipts taxable under the income tax act. before answering the question, this court had to consider whether the amended or unamended bye-law would apply. the court having held that the .....
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