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N. K. R. Narayanaswamy Naidu Vs. Commissioner of Agricultural Income-t ...

Court : Chennai

Reported in : [1965]55ITR103(Mad)

..... . - this is a revision petition under section 54(1) of the madras agricultural income-tax act, 1955, calling in question the order of the commissioner of agricultural income-tax act, 1955, calling in question the order of the commissioner of agricultural income-tax officer in regard to the agricultural income of the petitioner. the petitioner objected to the inclusion of the income of his two wives arising out of lands settled by him upon ..... the proviso as in any way delimiting the operation of section 16(3) (a) (iii). on principal the same rule should apply even in construing the provisions of the madras agricultural income-tax act, 1955, section 9 particularly, because, as stated already, the words in the two enactments are completely identical in terms. we do not think we would be justified in referring to .....

His Holiness Silasri Kasivasi Muthukumaraswami Thambiran and Another V ...

Court : Chennai

Reported in : [1978]113ITR889(Mad)

..... with the avowed object of subjecting agricultural income derived by a charitable and religious trust to tax. all the more so, when the very purpose of the act, namely, the tamil nadu agricultural income-tax act, is to levy tax on agricultural income. therefore, if section 10 of the indian income-tax act, is alone got incorporated, the agricultural income held by a religious or a ..... or religious trust like the petitioner trust is exempt under the income-tax act, in view of section 10 of the income-tax act, and, therefore, in as much as reference is made to that provision of the income-tax act, by section 4(b) of the tamil nadu agricultural income-tax act, the very basis of taxation is illegal. in support of ..... for me to note the facts of w.p. no. 2960 of 1975. the petitioner had been assessed under the tamil nadu agricultural income-tax act (hereinafter referred to as 'the act') for an extent of 124.50 acres equivalent to 72.37 a composition basis. the petitioner had settled an extent of 50.46 .....

In Re: Hon'ble Nawab K. Habibulla Bahadur of Dacca

Court : Kolkata

Reported in : AIR1941Cal598

..... has been cited to us in which a specific sum, not expressed to be the rent or revenue of land used for agricultural purposes, has been held to be exempt from income-tax as being agricultural income as defined by section 2(1), income-tax act, 1922. in the case to which reference has already been made, b. & o. v. maharajadhiraj of darbhanga , ..... whether in the facts and circumstances of the case the sum of rs. 49,500 received by the assessee as his remuneration as mutwalli was agricultural income within the meaning of section 2(1), income-tax act' should be answered in the negative. no order is made as to costs in this matter.panckridge, j.10. i have reached the ..... shown in the return by mistake and that though the return itself did not indicate it, the amount mentioned was really agricultural income within the meaning of section 2, income-tax act, and as such was not liable to tax. the assessee stated that the first return was drawn up by his officers and that he being a busy gentleman, had .....

Commissioner of Income-tax Vs. Carew and Co. Ltd.

Court : Kolkata

Reported in : [1973]87ITR459(Cal)

..... powers under the indian income-tax act, the excess profits tax act and the business profits tax act and no statute involving agricultural income-tax was invoked at all.14. article 1 of the agreement repeats:' the taxes which are the subject of the present agreement are the taxes imposed in the dominions of india and pakistan by the indian income-tax act, 1922....... the excess profits tax act, 1940...... and business profits tax act, 194.7...as adapted ..... the agreement for avoidance of double taxation and so far as relief in respect of taxed agricultural income is concerned, since that income is to be taxed as business income in india by reason of the definition of 'agricultural income' in section 2 of the indian income-tax act, 1922, it is allowable under section 49d(3) of the indian income-tax act, 1922.now, therefore, the position is that the assessee has: (1 .....

Warren Tea Ltd. and anr. Vs. Union of India (Uoi) and ors.

Court : Kolkata

Reported in : 1999(108)ELT628(Cal),[1999]236ITR492(Cal)

..... case of tata tea ltd. : [1988]173itr18(sc) , the kerala agricultural income-tax (amendment) act, 1980, and the bengal agricultural income-tax (amendment) act, 1980, were under challenge before the supreme court under article 32 of the constitution. the explanation to section 2(a)(2) of the kerala agricultural income-tax act, 1950, stated that the agricultural income derived from land used for agricultural purposes by the cultivation of tea leaves meant that portion of ..... he deducted the eight per cent, under section 80-1, the balance of the income could not be taken to be 60 per cent, of the income for the purposes of agricultural income-tax. the agricultural income-tax officer, in order to ascertain 60 per cent, of the income for the purpose of levy under the agricultural income-tax act, should have to deduct eight per cent, under section 80-1in order to .....

Jyotirindra NaraIn Sinha Choudhury Vs. Commissioner for the Board of A ...

Court : Kolkata

Reported in : [1953]24ITR158(Cal)

..... no. 2 must therefore be that the sum of rs. 7,994 received by the assessee as selami for settlement of agricultural holdings is not agricultural income within the meaning of the assam agricultural income-tax act.in the above view it is not necessary to express our opinion on a point which cropped up towards the close of ..... 13th may, 1942. against this order the assessee made an application for review under section 27 of the assam agricultural income-tax act before the commissioner, the assessee also filed a reference petition before the board of agricultural income-tax, assam. the review petition was dismissed by the commissioner and on the application of law to this court for ..... a particular tenant but where the period of the occupation is not ascertainable as no written leases are given is agricultural income within the meaning of section 2 (a) (1) of the said assam agricultural income-tax act?2. whether in view of the facts and circumstances of the case the sum of rs. 7,994 received .....

Goodricke Group Ltd. Vs. Deputy Commissioner of

Court : Income Tax Appellate Tribunal ITAT Kolkata

Reported in : (1995)53ITD558(Kol.)

..... .t. rules, which at first sight would appear to be only a rule of apportionment or computation, must really be treated as incorporated in the definition of the term "agricultural income" in the income-tax act. we do no see how the assessee's submission can be accepted in the face of the categorical ruling of the highest court of the country which is the ..... 667 that the definition of 'agricultural income' in the constitution of india and the income-tax act, 1922 was bound up with rule 24 of the income-tax rules which provided that 40 per cent of the composite income shall be treated as business income and 60 per cent shall be treated as agricultural income. the same has been held to be the position under the income-tax act, 1961 read with rule 8 .....

Mc Ledo Russel (India) Ltd. Vs. Agricultural Income-tax Officer and or ...

Court : Guwahati

..... aggrieved by the decision of the agricultural income-tax officer of the state of assam (state officer) who refused to accept the computation, of agricultural income made by the income-tax officer (central officer) under the income-tax act, 1961 (central act), for the purpose of the levy of assam agricultural income-tax for the relevant ..... state officers to recompute the agricultural income already computed by the central officers under the income-tax act. it would, therefore, be relevant to reproduce the relevant excerpts from the aforesaid judgment. the quote (pages 570 and 574-575) : 'the income from cultivation, manufacture and sale of tea being a composite income is exigible to both income-tax under the income-tax act, 1961, and the assam agricultural income-tax act, 1939. in this context, being .....

Makum Tea Company India Ltd. Vs. Commissioner of Taxes and ors.

Court : Guwahati

..... with a similar matter in connection with the kerala agricultural income-tax act, held that for the purpose of deriving agricultural income in section 5(j) of the kerala agricultural income-tax act, 1950, did not mean anything very different from the words used in section 37 of the income-tax act, 1961, for the allowance of businessexpenses, and ..... auditors for the purpose of preparing his returns of agricultural income under the kerala agricultural income-tax act, 1950, were allowable expenditure under section 5(j) of that act in computing his agricultural income. 12. in the present case, the contention of the petitioner is that the expenditures ..... the amounts expended for maintaining accounts and getting them audited and expenditure incurred for the purpose of preparing a return of agricultural income under the kerala agricultural income-tax act was deductible or not. the supreme court held that the amounts expended by the appellant by way of charges paid to .....

Commissioner of Income Tax, Bombay Vs. Port Canning and Land Improveme ...

Court : Mumbai

Reported in : [1966]62ITR87(Bom)

..... to consider the question whether the salami receipts received by the zamindars for the settlement of agricultural land at the time of granting the lease could be regarded as agricultural income within the meaning of the assam agricultural income-tax act. salami in that case was charged and taken from the tenant before making a settlement ..... meaning of the word used in the definition of 'agricultural income' in section 2(1) (a) of the assam agricultural income-tax act, 1939. it had all the characteristics of a capital payment and it was not revenue. consequently, it was not agricultural income within the meaning of the act. now, according to the tribunal, the nature ..... made, whether it was a piece of virgin land or of an auction-purchase holding. 'agricultural income' as defined in the agricultural income-tax act was any rent or revenue derived from land, which was used for agricultural purposes. the question before their lordships was whether the salami receipts were rent or revenue derived .....