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Devika Mehra Vs. Ameeta Mehra

Court : Delhi

Reported in : 114(2004)DLT811; 2004(77)DRJ651

..... devika with the petition under section 34, which recorded the sole proprietary nature of green tree; (b) disclosure under section 40(a)2(b) of the income tax act as per the income tax return of usha stud and agricultural farm for the assessment year 2000-2001 signed by the parents of the parties which also record the sole proprietary nature of the gree tree; (c ..... was a sole proprietary concern.(b) that the disclosure under section 40(a)2(b) of the income-tax act as per the income-tax returns of the usha stud and agricultural farms for the assessment year 2000-2001 signed by the parents of the parties as well as income-tax returns of veena mehra, the mother for the year 2000-2001 signed by her which also showed .....

V. Venugopala Verma Rajah Vs. Commissioner of Income-tax, Kerala

Court : Supreme Court of India

Reported in : AIR1970SC2051; [1970]76ITR460(SC); 1974LabIC1429; (1974)IILLJ435SC; (1970)1SCC43; [1970]2SCR547

..... roots once and for all.8. in state of kerala v. karimtharuvi tea estate ltd. : [1964]51itr129(ker) the kerala high court held in a case arising under the kerala agricultural income-tax act, 1950, that the amount realised by sale as firewood of old and useless gravelia trees grown and maintained in tea gardens for the purpose of affording shade to tea plants ..... of spontaneous growth growing on land which is assessed to land revenue is not agricultural income within the meaning of section 2(1)(a) of the income-tax act and is not exempt from income-tax under section 4(3)(viii) of the act.5. in raja bahadur kamakshya narain singh v. commissioner of income-tax, bihar and orissa : [1946]14itr673(patna) a similar view was expressed by the patna .....

Mustafa Ali Khan Vs. the Commissioner of Income-tax

Court : Mumbai

Reported in : (1949)51BOMLR431

..... land naturally and without the intervention of human agency, even if the land is assessed to land revenue, is agricultural income within the meaning of section 2(1)(a) of the income-tax act and as such exempt from income tax under section 4(3)(viii) of the act?their lordships would observe that, inasmuch as (as is stated in the order passed by the appellate tribunal under ..... , yet, unless there is some measure of cultivation of the land, some expenditure of skill and labour upon it, it cannot be said to be used for agricultural purposes within the meaning of; the income-tax act, in the present case their lordships agree with the high court in thinking that there is no evidence which would justify the conclusion that this condition is .....

Commissioner of Income Tax Vs. Willamson Financial Services and ors.

Court : Supreme Court of India

Reported in : 2008(56)BLJR544; (2007)213CTR(SC)612; [2008]297ITR17(SC); 2007(14)SCALE337; (2008)2SCC202

..... , manufacture and sale of tea is made in accordance with the provisions of the i.t. act, the agricultural income-tax officer would have no option but to accept the computation by the a.o. under 1961 act and treat 40% of such income, as business income and the balance 60%, as agricultural income.26. to the above extent there is no dispute. the question before us is whether ..... manufactured by the seller in india shall be computed as income derived from business and 40% of such income shall be deemed to be liable to tax under the i.t. act. only the balance 60% of such income would be deemed to be agricultural income on which the state legislature would have the power to levy agricultural income-tax under article 246(3) r/w entry 46, list ii .....

Poothundu Plantations Pvt. Ltd. Vs. Agricultural Income Tax Officer, C ...

Court : Supreme Court of India

Reported in : AIR1996SC3427a; [1996]221ITR557(SC); JT1996(6)SC601; 1996(5)SCALE384; (1996)9SCC499

..... law in allowing carry forward of losses in the computation of agricultural income tax under the kerala agricultural income tax act. the question is whether section 12 of the kerala agricultural income tax act must be interpreted in the manner in which this court has interpreted section 24 of the indian income tax act. this is not an easy question to answer. in fact ..... of the kerala high court felt that the questionshould be examined by a larger bench. 6. moreover, section 24 of the indianincome tax act and section 12 of the kerala agricultural income tax act are not identically worded. even if it can be established by a long process of reasoning that the meaning of the two ..... on the record. the judgment of the supreme court explaining the provision of section 24 of the indian income tax act, 1922 cannot be applied straightaway to interpret section 12 of the kerala agricultural income tax act. it is not necessary for us in this case to examine section 12 in depth to decide the question .....

Rowena Coelho and ors. Vs. State of Tamil Nadu

Court : Chennai

Reported in : [1999]240ITR83(Mad)

..... a registered firm, consisting of several partners. being a registered firm, it appears, the agricultural income had been taxed at the hands of the partners of the firm. it appears the return of income for levying tax on income basis under section 17 of the tamil nadu agricultural income-tax act, 1955 (for short 'the act'), had been filed for the assessment year 1982-83.2. the firm was stated to ..... have been dissolved on august 28, 1981. after dissolution of the said firm, the erstwhile partners were stated to have partitioned their lands and the respective partners filed applications to compound the tax .....

Baldevraj Sitaram Malhotra Vs. Income-tax Officer/Deputy

Court : Income Tax Appellate Tribunal ITAT Pune

..... device in order to get the benefits of section 54f of the income-tax act, 1961.43. the learned departmental representative invited our attention to photocopy of the affidavit solemnly affirmed by shri s. s. malhotra evidencing the conversion of agricultural land into non-agricultural use on april 13, 1980. in fact, this affidavit is ..... section 131 of the income-tax act. questions put and answers elicited from him were provided on pages 132 and 133. in the statement it is clearly admitted that when the land was purchased at bhore village in satara in 1966, the intention was to put it to agricultural use. agricultural operations were carried on ..... years 1981-82 and 1982-83, the assessee filed the wealth-tax and income-tax returns and their income-tax assessments were framed under section 143(3) of the income-tax act and the wealth-tax returns under section 16(3) of the wealth-tax act. along with the wealth-tax returns, the assessee filed statement of wealth, receipt and payment account .....

Assistant Commissioner of Vs. Smt. Chandri N. Shah. (Asstt. Cit

Court : Income Tax Appellate Tribunal ITAT Nagpur

..... cl. (b) of the said s. 183 and which in the previous year has either no income chargeable to tax under the it act or has total income not exceeding the maximum amount not chargeable to tax in the case of an unregistered firm but has any agricultural income, then, the agricultural income or loss of the firm shall be computed in accordance with these rules and his share in ..... the revenue authorities. after giving careful consideration, i am of the view that the order of the cit(a) is to be confirmed. sec. 2(9)(d) of the finance act, 1992, provides that net agricultural income in relation to a person means the total amount of agricultural income from whatever sources derived of that person computed in accordance with the rules contained in part-iv .....

Raja Yadvendra Datt Dube Vs. State of Uttar Pradesh.

Court : Allahabad

Reported in : [1964]54ITR506(All)

..... on july 30, 1963), an escape arises : (1) when the time limit for passing an assessment order express; or (2) when an assessing authority erroneously refuses to tax income for any reason whatsoever. the agricultural income-tax act does not prescribe the period within which an assessment order must be passed or on the expiry of which it cannot be passed. section 15(3) requires the ..... .in the connected case three questions have been referred to this court by the revision board, they being :'i. whether having regard to the provisions of section 25 of the agricultural income-tax act, 1948, the revision board was entitled in law to entertain a revision application and direct fresh assessment thereon after the lapse of more than one year from the end of .....

Singhai Rakesh Kumar Vs. Union of India (Uoi) and ors.

Court : Madhya Pradesh

Reported in : [1997]227ITR81(MP); 1997(2)MPLJ138

..... came up for consideration and their lordships observed with regard to the kerala agricultural income-tax act, thus (headnote of air 1963 sc) :'article 366 provides that unless the context otherwise requires, the expression 'agricultural income' in the constitution means agricultural income as defined for the purpose of the enactments relating to indian income-tax. therefore, the agricultural income about which a state legislature may enact under entry 46 of list ii ..... partially from manufacturing processes.'14. it is recognised that whatsoever definition has been given in the income-tax act shall be deemed to have been adopted under the constitution also. the agricultural income which has been defined in the income-tax act does not include any other income than the income derived from agricultural operations or rent or revenue from the land and not from the sale of the land. therefore .....