Judgment Search Results Home > Cases Phrase: agricultural income tax act 1957 section 38 power to take evidence on oath etc Sorted by: old Page 13 of about 861 results (0.220 seconds)

Radha Swami Satsang Sabha Vs. Tara Chand and ors.

Court : Allahabad

Reported in : AIR1939All557

..... in re foveaux; cross v. london antivivisection society (1895) 2 ch. d. 501, commissioner for special purposes of the income-tax v. pemsel (1891) a.c. 531 and commissioners of inland revenue v. j.f. yorkshire agriculture society (1928) 1 k.b. 611. it is unnecessary for us to consider these authorities, inasmuch as foamed counsel ..... for the diffusion of useful, knowledge, the diffusion of political education or for charitable purposes....25. section 20 gives a list of societies registrable; under the act, and among them are included charitable societies and societies established for the promotion of instruction and the diffusion of useful knowledge the sabha--consisting at that time of ..... 2, (i.e. the secretary of state for india), reads as follows:that the local government having already made a declaration under section 6, land acquisition act, that the purpose for which the land is being acquired are purposes (sic) likely to prove useful to the public within the meaning of section 40, the .....

Sri Raja Vyricherla Narayana Gajapatiraju Bahadur Garu Vs. the Revenue ...

Court : Mumbai

Reported in : (1939)41BOMLR725

..... at 750.13. a case in many respects similar to clay's case is that of glass v. inland revenue (cit. sup.). that also was a case arising under the finance (1909-1910) act, 1910, and was one where land of an agricultural value of 3,379 had been sold in 1911 to certain water commissioners for 5,000, they being the only ..... harbour but for its compulsory acquisition by the harbour authority. he would also seem to have so valued it upon the footing that the spring could have been made an income-earning concern on february 13, 1928. he would otherwise have made a substantial discount from the rs. 1,05,000. it is plain, therefore, that, in view of the fact ..... , depreciation of machinery, and interest on the capital outlay, would come to rs. 12,273; but, taking these items at the round figure of rs. 13,000, the net annual income from the spring would be rs. 5,250. this he capitalised at 20 years purchase, and so arrived at the rs. 1,05,000. having regard, amongst other things, to .....

State Tax Comm'n Vs. Van Cott

Court : US Supreme Court

..... court of utah holding the salaries of an attorney for the reconstruction finance corporation and the regional agricultural credit corporation, both federal agencies, exempt from state taxation does not rest squarely upon the exemption in the utah income tax law of salaries received from the united states "for services rendered in connection with the exercise of ..... function. [ footnote 1 ]" (italics supplied.) in his return of income taxes to the state for 1935 under this law, respondent claimed "as deduction" and "as exempt" page 306 u. s. 513 salaries paid him as attorney for the reconstruction finance corporation and the regional agricultural credit corporation, both federal agencies. the exemptions were denied by the ..... may recognize such a change, which may affect the result, by setting aside the judgment and remanding the case so that the state court may be free to act. we have said that to do this is not to review, in any proper sense of the page 306 u. s. 516 term, the decision of .....

Narsing Das Tansukdas Vs. Chogemull and anr.

Court : Kolkata

Reported in : AIR1939Cal435

..... high court within its ambit (e.g. workmen's compensation act, income-tax act, registration act, indian succession act, bengal public demands recovery act, bengal court of 'wards act, etc.).34. to find in what senses the legislature has used the phrase 'civil court' in section 34, bengal agricultural debtors act, it is necessary, in my judgment, to examine in ..... therefore allow the appeal.mitter, j.31. the questions in this appeal relate to the interpretation, scope and validity of section 34, bengal agricultural debtors act (bengal act 7 of 1936) so far as it affects the powers of this court in its ordinary original civil jurisdiction. both the appellants and respondents are ..... high court are therefore provincial subjects and are excluded from central subjects by operation of sub-section 2 of section 45-a of the act. the bengal agricultural debtors act, therefore so far as it affects the jurisdiction of the moffussil courts is intra vires of the bengal legislature. the high court comes .....

G.P. Stewart Vs. Brojendra Kishore Roy Chaudhury

Court : Kolkata

Reported in : AIR1939Cal628

..... a state to govern the same conduct or matter.12. in canada, of course, apart from a few exceptional provisions, such as those relating to agriculture and immigration, the constitution act itself does not confer any concurrent powers of legislation. there are only two legislative lists, but it has been settled by a long line of privy ..... partly rejected and to communicate its decision in writing to each claimant concerned. these sections should be read with the old section 48 dealing with the application of the income of the ward's estate. it provided, inter alia, that the liquidation of debts payable by the ward was, subject to certain rules of priority as regards ..... cover the whole field, that is a conclusive test of inconsistency where another legislature assumes to enter to any extent upon the same field: (page 490 loc. cit.)11. it is unnecessary to mention all the subsequent australian cases where this test was adopted we content ourselves with citing only ex parte molean re firth (1930) .....

Moolji Sicka and Co., in Re.

Court : Kolkata

Reported in : [1939]7ITR493(Cal)

..... much of the items (3) rs. 51,491 and (4) rs. 30,176 of the total profit of rs. 1,75,539 is to be deemed agricultural income within section 2 (1) of the indian income-tax act, 1922, as the assessee can show to be profit derived from the collection and preparation so as to make them fit of the taken to market of ..... question :'whether in the fact and circumstances as given above the sum of rs. 1,75,539 or any portion thereof can be said to be agricultural income within the meaning of section 2 (1) of the indian income-tax act (act xi of 1922)' ?in the argument before us it was not contended that item (1) rs. 62,902 and (2) rs. 30,970 ..... were agricultural income. obviously they were profits on the sale of tobacco like any other raw material : they were an ordinary trading profit and not agricultural income. the question remains as to the other .....

Gulabchand Raychand Vs. Narayan Motiram Teli

Court : Mumbai

Reported in : AIR1940Bom1; (1939)41BOMLR1217

..... in oil on a large scale, that he had a big shop for the purpose, that he had dealings with big merchants, that he paid rs. 156 as income-tax, that there were outstandings due to the shop of a considerable amount, and that he had valuable immoveable property. in both the sale-deeds with which we are ..... anything in the nature of accounts or documentary evidence. under the circumstances we are unable to hold that the plaintiff at the material time was ordinarily engaging personally in agricultural labour, and we must find that he has been wrongly held to have been an agriculturist.5. however, in the circumstances of this case, it does not ..... mortgage or sale.the plaintiff seeks to bring himself within that part of the definition of an agriculturist in section 2 of the dekkhan agriculturists' relief act which says that an agriculturist means a person who ordinarily engages personally in agricultural labour. it seems probable that the intention of this part of the definition was to include .....

Sir Byramjee Jeejeebhoy, Kt. Vs. the Province of Bombay

Court : Mumbai

Reported in : AIR1940Bom65; (1940)42BOMLR10

..... no. 41 in list ii it is clear that under the constitution act, income, however derived, is divided in two parts : (1) agricultural income; and (2) the rest. agricultural income is defined in the constitution act by a reference to the indian income-tax act, section 2(1).13. in order to determine the character of the impugned tax we were asked to note the points of similarity between the impugned ..... tax and income tax. first, both are direct taxes. under both the owner is liable. even when .....

Sir Byramji Jeejeebhoy Vs. the Province of Bombay, Municipal Corporati ...

Court : Mumbai

Reported in : [1939]7ITR670(Bom)

..... that under the constitution act, income, however derived, is divided in two parts; (1) agricultural income and (2) the rest. agricultural income is defined in the constitution act by a reference to the indian income-tax act, section 2(1).in order to determine the character of the impinged tax we were asked to note the points of similarity between the impinged tax and income-tax. fristly, both are direct taxes. under both the owner ..... is liable. even when provision is made for the recovery of the property tax from the .....

K. H. Mody, in Re.

Court : Mumbai

Reported in : [1940]8ITR179(Bom)

beaumont, c.j. - this is a reference made to us by the commissioner of income tax under section 66 (2) of the act. the substantial questions raised and the only question which has been argued before us is whether the assessee is carrying on business in relation to the purchase and sale of ..... he proposes to develop 36 acres have been set aside for roads and it has been held by the ahmedabad court that 70 acres cannot be dealt with as non-agricultural land. we are told that that decision is under appeal. presumably the difficulty is that tenants have been held to have permanent rights of tenancy which may very well be ..... assessee in the year of assessment by the sale of 208 plots. the figure was reduced by the assistant commissioner from the sum of rs. 56,980 at which the income-tax officer had assessed the assessee. now it appears to us that the question whether the assessee was properly assessed at this figure is largely a question of law. on the .....