Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 38 power to take evidence on oath etc Page 7 of about 861 results (0.184 seconds)

Commissioner of Agricultural Income-tax Vs. Elembellery Estate

Court : Kerala

Reported in : [1997]228ITR539(Ker)

..... that the firm had rectified the defect, he was fully justified in directing the grant of registration to the firm.5. the provisions under the agricultural income-tax act, 1950, which are relevant for the registration of the firm and the liability of the minor are section 8 and section 27. rules 2 and 3 of ..... and the same amount as it would be leviable upon and recoverable from the minor and all provisions of the act shall apply accordingly. section 27 provides that application may be made to the agricultural income-tax officer on behalf of any firm constituted under an instrument of partnership specifying the individual shares of the partners for registration ..... the agricultural income-tax rules, 1951, also deal with the procedure for registration of firms. subsection (1)(a) of section 8 provides that in the case of agricultural income taxable under this act, which the guardian is entitled to receive on behalf of a minor, the .....

Commissioner of Income-tax, Uttar Pradesh Vs. Kunwar Trivikram Narian ...

Court : Supreme Court of India

Reported in : AIR1965SC1836; [1965]57ITR29(SC); [1965]3SCR700

..... revenue of seyedpore now tehsil of district ghazipur, clearly fell within the definition of agricultural income under section 2(i) of the income-tax act.' 4. the income-tax officer appealed to the income-tax appellate tribunal. the tribunal held that the sum of rs. 36,396 was chargeable to tax under the act as the income was not agricultural income for 'although the pension was determined with respect to the quantum of the ..... not land or rent collections from land, it is difficult to hold that the receipt of the assessee was agricultural income within the meaning of section 4(3)(viii) of the income-tax act'. 5. the high court held that from the language of the letter of july 7, 1837, it was manifest that the right which was conferred was a right to a .....

Mahant Srinivas Ramanuj Das Vs. Agricultural Income-tax Officer, Puri ...

Court : Supreme Court of India

Reported in : AIR1978SC1736a; [1978]115ITR153(SC); (1978)4SCC315; [1979]1SCR656; 1978(10)LC782(SC)

..... of emar math at puri, which is an ancient public hindu religious trust. the trust owns considerable endowed properties both agricultural and non-agricultural. after the passing of the orissa agricultural income tax act, 1947 (hereinafter called 'the act'), the appellant as a trustee has been assessed in the status of an 'individual' under the ..... tulzapurkar, j.1. the short question raised in this appeal by special leave is whether section 8(1) of the orissa agricultural income tax act, 1947 suffers from the vice of discrimination and as such is hit by article 14 of the constitution 2. the appellant is the mahant ..... act for the assessment years 1948-49 to 1967-68 in respect of the income derived from agricultural lands owned by the trust. it appears that these assessments have been made .....

A.E. Thangavelu Gounder and anr. Vs. Government of Madras

Court : Chennai

Reported in : [1971]80ITR486(Mad)

..... the assessee subjected the receiver, who was in charge of the: estate of the assessee, and others and levied agricultural income-tax under the madras agricultural income-tax act, 1955. the revision to the commissioner of agricultural income-tax failed. the present tax case is against the order of the commissioner who passed the impugned order in exercise of his powers of revision.2. it is now well-established that as ..... that there was no receiver whowas in custodia legis of the estate. during that period, and to be moreprecise in or about january, 1962, the revenue started proceedings underthe madras agricultural income-tax act, 1955, and issued a notice tomr. sadasiva rao, who was the receiver from april 10, 1957, to august 28,1958. the assessment year is 1959-60 and the relevant accounting .....

The English and Scottish Joint Co - Operative Wholesale Society Ltd. V ...

Court : Privy Council

..... with reluctance that their lordships would grant such an indulgence. but, taking into account the circumstance that the present case began not long after the assam agricultural income - tax act came into operation, and making allowance for the lack of experience which may have been the cause of the inadequate presentation of the case in the ..... own members, is by its nature incapable of begetting profits as that term is understood in the assam agricultural income - tax act or, since there is no distinction on this point, the indian or the united kingdom income - tax acts. [5] it is unfortunate that this question is presented in an abstract and general way without any ..... court at fort william in bengal in a reference made under s. 28 (1), assam agricultural income - tax act, 1939. by that judgment the high court answered in the affirmative a question of law submitted by the board of agricultural income - tax in relation to the assessment of the appellant for the year 1939 - 40. the question .....

Duncans Industries Ltd. Vs. Joint Commissioner of Income-tax

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (2003)87ITD457(Kol.)

..... at the time of assessment under the provisions of agricultural income-tax act of the relevant state. it would thus be relevant to refer to the bengal agricultural income-tax act, 1944 which reads as under:- 8. computation of tax on mixed incomes - (1) in the case of income which is partially agricultural income assessable under this act and partially income chargeable under the [head of income "business" or "profits and gains of business or profession ..... ", as the case may be, under the enactments relating to indian income tax], agricultural income-tax shall be payable by an assessee .....

income Tax Officer Vs. Tirlok Tirath Vidyavati Chuttani

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (2004)90ITD569(Chd.)

..... 190 itr 121, the allahabad high court has held that agricultural income is exempt under section 10(1) of the income-tax act. the high court has held that where agricultural and non-agricultural properties are held under trust for charitable purposes and no separate accounts are maintained, the income-tax officer has no option but to allocate the amount spent ..... the same for the purpose of allowing exemption under section 11 of the income-tax act.reliance is also placed on the decision of madhya pradesh high court in the case of cit v. nabhinandan digamber jain, 257 itr 91. thus income/loss from agricultural properties held under a trust is to be separately computed and cannot ..... digamber jain, 257 itr 91, where the high court has held that agricultural income will not form part of total income for the purpose of computing the accumulation of income in excess of 25% of the total income as laid down under section 11 of the income-tax act.22. the ld. counsel for the assessee, shri b.m. khanna, .....

S. K. Dutta Vs. Member, Board of Agricultural Income-tax, Assam.

Court : Guwahati

..... following questions of law have been referred to this court under section 28 (2) of the assam agricultural income-tax act, 1939 (assam act ix of 1939), hereinafter called "the act" :"(1) whether under the provisions of the assam agricultural income-tax act, 1939, the tax is paid by a company on behalf of its shareholders ?(2) whether the shareholder of a company ..... is in very wide terms and, in our opinion, has to be answered in the negative. under the provisions of the assam agricultural income-tax act, it cannot be said that the tax paid by the company is on behalf of its shareholders.dr. medhi, the learned counsel for the petitioner, has contended that even ..... shareholders irrespective of the fact whether he was chargeable to agricultural income-tax under the act or not. there are two-fold answers to this contention. firstly, the opening words of section 4 make it subject to any provision made elsewhere in the agricultural income-tax act, thus if any provision is made otherwise in rule 25a .....

Commissioner of Income-tax Vs. Kirloskar Brothers Limited

Court : Mumbai

Reported in : [1990]181ITR523(Bom)

..... the use of sugarcane crushers. it is the contention of the assessee that sugarcane crushers are agricultural implements and are entitled to relief as such under section 80e read with item no. 9 of the fifth schedule to the income-tax act, 1961, for the assessment years 1966-67 and 1967-68 and to the same relief under ..... from the manufacture of sugarcane crushers would be entitled to relief under section 80e of the income-tax act 1961 ? (4) whether, on the facts and in the circumstances of the case, the tribunal was right in holding that sugarcane crushers are agricultural implements within the meaning of item no. 9, schedule vi, and that profits arising ..... from the manufacture of sugarcane crushers would be entitled to relief under section 80i of the income-tax act ?'2. it is common ground that the first two questions must be .....

Viswanatha Chettiar Vs. Agricultural Income-tax Officer, Mercara

Court : Karnataka

Reported in : ILR1963KAR1184; [1966]61ITR50(KAR); [1966]61ITR50(Karn); (1965)2MysLJ68

..... was passed, but it was turned down as there was no such provision under the coorg agricultural income-tax act, 1951, analogous to section 3(3) of the mysore agricultural income-tax act, 1957, or section 9(3) of the indian income-tax act, 1922. 3. the petitions filed a revision petition before the commissioner of agricultural income-tax and the same was dismissed for reasons discussed in my order dated december 29, 1961 ..... me. 5. the second question of law which the petitioner has raised is : whether income from timber removed from the petitioners' estate is liable to agricultural income-tax 6. the definition of agricultural income as set out in coorg agricultural income-tax act, 1951, includes 'any income derived from the land which is used for agricultural purposes. the income from the sale of timber in question was derived from the estate which is .....