Court : Supreme Court of India
Reported in : (1971)2SCC529
..... two questions of law referred to it by the assam board of revenue under section 28(2) of the assam agricultural income tax act, 1939 (assam act 9 of 1939) (to be hereinafter referred to as the act) in the negative. the two questions referred for the advisory opinion of the high court are:(1) whether on the ..... percent of the amounts actually spent by the assessee for charitable purposes from the agricultural income was admissible as deduction under rule 2(2) of the rules framed under the assam agricultural income tax act.aggrieved by the decision of the high court, commissioner of taxes, assam has brought this appeal. 2. we shall now briefly set out the ..... of appeals preferred by the assessee to question the finding of assistant commissioner of taxes to the effect that the amount donated to jalan charity trust were amounts actually spent for charitable purposes within the meaning of assam agricultural income tax act.(2) whether on the facts and in the circumstances of the case the board .....
Tag this Judgment!Court : Kerala
Reported in : [1981]127ITR855(Ker)
..... life-estate holder under the agricultural income-tax act '6. under section 3(1) of the act, the tax is charged on the total agricultural income of every person; and section 4(1) specifies that such income comprises all agricultural income derived from land situated within the state and received by him. the tax is thus on the income received by a person from ..... did not become his legal representative, in respect of both the properties. under the circumstances, she cannot be held liable for the agricultural income-tax due from ramayya under section 24 of the act.10. if support is required for the above view, we find it in the full bench decision in balakrishna menon v. iac ..... of agrl. i.t. : [1968]70itr548(ker) . the question was whether agricultural income-tax due in respect of the income derived by a sthanamdar from sthanam property .....
Tag this Judgment!Court : Chennai
Reported in : [1972]86ITR701(Mad)
..... section 9(2) dealing with computation of the total agricultural income of any individual for the purpose of assessment provides for certain deeming inclusions in such income, in stated circumstances enumerated therein. one such circumstance is that income from assets transferred directly or indirectly, to the ..... determining the income of the petitioner. his contention is that this is not a case in which it could be said that the transfer effected by padmavathi ammal should be deemed to be an indirect transfer made by the petitioner within the meaning of section 9(2)(a)(iv) of the madras agricultural income-tax act. 4. ..... children. it should, however, be noted that her holding was always treated as the holding of her husband for the purpose of reckoning the agricultural income-tax under the act, until the date when the second settlement was made by the wife. by the mere fact that the wife resettles the properties in favour of .....
Tag this Judgment!Court : Kerala
Reported in : [1998]231ITR719(Ker)
..... conclusion reached by the tribunal correct in law ?' 3. the relevant assessment years are 1980-81 to 1983-84. the respondent/ assessee was assessed under the agricultural income-tax act, 1950, assigning the status as individual. the contention taken by the assessee that he along with his wife and three daughters formed a joint hindu family and ..... the case, the tribunal was right in finding that the property held by the respondent is liable to be assessed under the provisions of the agricultural income-tax act for the half share of income due to him assigning the status of tenants-in-common ? 3. whether, on the facts and in the circumstances of the case, the ..... wife and daughters should be deemed to hold the property as tenants-in-common and that the income from the properties allotted to the assessee as per partition deed no. 56 of 1958 has to be assessed under the agricultural income-tax act, 1950, assigning them the status of tenants-in-common. the view taken by the assessing authority .....
Tag this Judgment!Court : Chennai
Reported in : [1977]109ITR445(Mad)
..... 'person' coming within the scope of section 3(1) of the tamil nadu agricultural income-tax act as defined in section 2(q) of the act and, therefore, the income derived by the respondent by his unauthorised occupation of the poramboke land cannot be subjected to tax under the provisions of the tamil nadu agricultural income-tax act, 1955. therefore, the conclusion of the tribunal does not call for any interference ..... by the state against the order of the tamil nadu agricultural income-tax appellate tribunal is whether the income derived by a person by unauthorised occupation of poramboke land belonging to the government can be taxed under the provisions of the tamil nadu agricultural income-tax act, 1955. the charging section is section 3(1) which says that agricultural income-tax at the rate or rates specified in part i of the .....
Tag this Judgment!Court : Kerala
Reported in : [1984]149ITR120(Ker)
..... his power taking into account all relevant matters and that the petitioner could have filed a petition before the agricultural income-tax officerunder the proviso to section 40 of the agricultural income-tax act to obtain the relief. 3. exhibit p-4 order of the aac of agricultural income-tax and sales tax, dated october 22, 1981, states as follows : 'examined the contentions raised in the appeal and stay petitions and ..... an appeal before the aac, the assessee can file a petition under the proviso to section 40 of the agricultural income-tax act before the agricultural income-tax officer to treat him as not in default pending the appeal. section 40 is to the following effect : ' recovery of tax and penalties.--any amount specified as payable in a notice of demand under section 30 or an order under .....
Tag this Judgment!Court : Kerala
Reported in : [1991]190ITR385(Ker)
..... and reasons, the finance minister categorically stated that as regards the rates of agricultural income-tax, it would be brought on par with the central income-tax rates, and that the system of paying admitted tax along with the return would be introduced ..... it would be relevant to refer to section 140a of the income-tax act which was in force at the time of passing the amendment act 17 of 1980. sub-section (3) of section 140a, as it stood then, is identical to section 17a(3) of the agricultural income-tax act. it should be remembered that, in the statement of objects ..... . section 17a has been introduced for the purpose of introducing the system of paying admitted tax along with the return : see the statement of objects and reasons for act 17 of 1980 printed at page 1847 of the book 'the agricultural income-tax act, 1950' by n. sugathan and s. soman, 1985 edn. prior to this system .....
Tag this Judgment!Court : Kerala
Reported in : [1997]224ITR66(Ker)
..... year 1983-84 and in sustaining the addition ?'2. at the outset a position was contended that by reason of the introduction of the kerala agricultural income-tax act, 1991, coming on the statute on and from april 1, 1991, the remedy would be by way of a revision as provided by section 76 of ..... .1. these are two petitions wherein in regard to the order dated january 24, 1990, of the kerala agricultural income-tax appellate tribunal, additional bench, kozhikode, an application was preferred for making a reference under section 60 of the agricultural income-tax act, 1950, which having been declined, there is a prayer for a direction of reference in regard to the ..... following five questions ;'(i) whether, on the facts and circumstances of the case, is the finding of the tribunal that the income from 60.79 acres of unregistered coffee .....
Tag this Judgment!Court : Orissa
Reported in : 22(1956)CLT105; [1957]31ITR651(Orissa)
..... allowance paid by the proprietor of an impartible estate to his son.3. section 6 of the orissa agricultural income-tax act specifies various items of expenditure which may be lawfully deducted from the total agricultural income, in computing the new income liable to agricultural income-tax. the last clause of that section, clause (k), however, confers power on the government to make ..... an exemption is claimed they cannot apply in respect of deductions. it is true that in the orissa agricultural income-tax act and the rules framed thereunder a distinction is made between 'exemptions' and deductions'. 'exemptions are in respect of the income received by the assessee (see sections 8 and 9) whereas 'deductions' relates to the expenditure incurred by ..... narasimham, j. - this is a reference under section 29 (2) of the orissa agricultural income-tax act, 1947, by the member, board of revenue, orissa, in which the following question of law has been raised :'whether in the facts and circumstances .....
Tag this Judgment!Court : Mumbai
Reported in : [1941]9ITR484(Bom)
..... i am of the same opinion. the question raised by the reference involves consideration of a point of law based on section 4(3)(i) of the indian income-tax act or 1922, read with the proviso at the end of the sub-section. according to that proviso the expression 'charitable purposes' referred to in the section includes ..... object of the association was to benefit the poor agriculturists in the villages, specially at the time of the year when they are nop actively engaged in agricultural operations. whether the method employed to relieve this poverty is effective or reasonable from the economic point of view is a matter outside the courts consideration. but ..... poor relief, the idea being to provide work at certain remuneration to poor agriculturists during that season of the year in which they are not engaged in active agricultural employment. the plea involves, no doubt, subsidising what is essentially an uneconomic industry, because it is admitted that the hand- spun cloth is sold at a .....
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