Court : Allahabad
Reported in : AIR1927All703; 103Ind.Cas.477
..... used for agricultural purposes. the assessee, therefore, fails to bring himself within the exemption. his real complaint, of course, is that in being assessed for income-tax upon the profits derived from the quarries, he is paying to some extent twice over, but in order to obtain exemption from liability under the income tax act he ..... would have to show that there was some provision in the act which exempted profits which had been either taxed or taken into account in assessing revenue for some other state purpose. there is no such ..... certain exemptions from liability to income-tax are provided in section 4, and of these the only one material to this case is agricultural income. therefore, we have to see whether the assessee can bring himself within the exemption. agricultural income means rent or revenue derived from land which is used for agricultural purposes and is either assessed .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1928All81
..... on the sum advanced, should those annual payments be excluded from the assessment of the profits and gains of his business as being agricultural income within the meaning of section 2(1)(a), indian income-tax act, 1922?2. the main question underlying this reference appears to be whether if the case is not that of a pure usufructuary ..... .banerji, j.9. i agree. i am of opinion that upon the facts of the present case the income which is derived by the assessee is income which comes within the definition of agricultural income in section 2(1), income-tax act. the mere fact that the usufructuary mortgagee has granted a lease to the mortgagor, in my opinion, does ..... partly to protect his capital and partly to secure his business from liability to income-tax. it is evident from the drafting of sub-section 2(1), income-tax act 11, 1922, that the object of the exemption of agricultural income is to avoid subjecting the income from land to double taxation, once in the form of land revenue and once .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1934All818
..... 14(1), income-tax act, referred to in the first issue, runs as follows:the tax shall not be payable by an assessee in respect of any ..... distinct issues : (1) whether the assessee is exempt from payment of income-tax on the sum of rs. 1,20,000, received by him as his allowance from the vizianagaram estate under section 14(1), income-tax act, and (2) whether that sum being part of agricultural income of the estate is exempt from taxation under section 4(3)(viii). section ..... of rs. 1,20,000 received annually by the assessee from the vizianagaram raj is liable to income-tax and super-tax, or is exempt either under section 14(1) of the act or section 4(3)(viii) thereof as being agricultural income.2. the facts to which reference has been made in the question are as follows : the late .....
Tag this Judgment!Court : Allahabad
Reported in : [1934]2ITR186(All)
..... section 14 (1) of the income tax referred to in the first issue runs as follows :'the tax shall not be payable by an assessee in respect of ..... distinct issues : (1) whether the assessee is exempt from payment of income-tax on the sum of rs. 1,20,300 received by him as his allowance from the vizianagaram estate under section 14 (1) of the income tax act and (2) whether that sum, being part of the agricultural income of estate, is exempt from taxation under section 4 (3) (viii) ..... amount of rs. 1,20,000 received annually by the assessee from the vizianagaram raj is liable to income-tax and super-tax or is exempt either under section 14 (1) of the act or section 4 (3) (viii) thereof as being agricultural income ?'the facts to which of reference has been made in question are as follows :-the late maharaja .....
Tag this Judgment!Court : Allahabad
Reported in : [1938]6ITR157(All)
..... the revenue authorities.the next question is whether the assessee is entitled to claim exemption in respect of this sum. before the income-tax officers it was contended that the sum received by him was agricultural income, but this contention was not advanced before us. the assessee is only a reversioner of the estate and not the owner thereof during the lifetime of the ..... of sec. 25 of the court of wards act and sec. 41 of the income-tax act the petitioner is liable to be assessed to income-tax under the indian income tax act, 1922.'section 41 of the act simply says that 'in the case of income, profits or gains chargeable under this act which are received by the court of wards... the tax shall be levied upon and recoverable from such court .....
Tag this Judgment!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 .....
Tag this Judgment!Court : Allahabad
Reported in : [1942]10ITR322(All)
..... this was a customary fee taken by the maharaja for permission to build houses onlands owned by him. none of these sources of income can, therefore, be said to come under agricultural income, and they were, therefore, rightly taxed by the department.our answer to question no. 2 is in the negative.we now propose to consider question no. 3. it ..... had been issued to the maharaja, who was not the assessee and on whom notice could not be issued by reason of sections 42 and 43 of the indian income-tax act and the return that was filed by the late maharaja was not a due return, that the notice was invalid and the assessment, if any, was invalid- which ..... runs as follows :-'whether the fact that the late his highness the maharaja of benares was a ruling chief of an indian state exempted him from taxation under the act in .....
Tag this Judgment!Court : Allahabad
Reported in : [1942]10ITR267(All)
..... as remuneration for services rendered as one of the trustees or in his capacity as a beneficiary could be regarded in his hands as agricultural income within the meaning of section 2 (1) of the income-tax act? 'the answer that i would, accordingly, give is :-'in the circumstances of the case, so much of the sums received by ..... remuneration for services rendered, as one of the trustees or in his capacity as a beneficiary could be regarded in his hands as agricultural income within the meaning of section 2 (1) of the income-tax act? 'the commissioner is of opinion that the question should be answered in the negative.there is a parallel reference in respect to ..... after satisfying the prior trusts, was appropriated by the assessee in his secondary capacity as beneficiary, it has ceased to be 'agricultural income and had lost the protection of section 4 (3) (viii) of the income-tax act.i regret that i do not think that this is the correct view. before examining the alternative view, however, it is .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1943All190
..... per annum' within the meaning of section 2(2)(f) of the act. proviso 2 to this sub-section--so far as ..... within the meaning of the act on the date of suit. whether he was or was not an agriculturist on the date of the loan will depend on the amount of income-tax to which he was assessed at that date. it is conceded that the respondent was at all material dates 'a person ... who pays rent for agricultural land not exceeding rs. 500 ..... it is necessary to cite it--reads as follows:provided also that no person shall be deemed to be an agriculturist if he is assessed to income-tax which ...if he belongs .....
Tag this Judgment!Court : Allahabad
Reported in : [1945]13ITR520(All)
..... also who were not assessees and who were not in default. we can find no jurisdiction in the income-tax act or the u. p. land revenue act to bind third parties; and the act of the income-tax officer in denying the plaintiffs title in without jurisdiction and furnishes a cause of action against the defendant no ..... educational institutions, model industries, workshops, a hospital, a dairy and an agricultural farm. the colony now occupies about 3,500 acres of land covered with costly buildings and it holds assets valued at about 60 lakhs of rupees.the income-tax officer of agra treating all the contributions made by the dayal bagh satsangis ..... plaintiff sabha and all business run by the plaintiff under the name and style of model industries, tanneries, brickfields, construction department, the dairy farm and the agricultural farm known as r. e. i. dairy, and the educational institutions known respectively as radha swami educational institute, prem vidyalaya, and technical college, together with .....
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