Court : Karnataka
Reported in : [1964]53ITR757(KAR); [1964]53ITR757(Karn)
..... these petitions except in w.p. no. 913 of 1959 prayed for writs of mandamus or mandatory directions to the concerned agricultural income-tax officer, to forbears from levying or collecting taxes under the mysore agricultural income-tax act, 1957. on their cash receipts ('dividends') relating to their coffee crop of 1955-56 or earlier seasons and delivered to ..... by the petitioners during the 'previous year'. it was contended that the combined effect of section 3 and 4 of the travancore-cochin agricultural income-tax act, 1950, was that the income assessed for the particular year should not only have reference to the 'previous year' but also must have been derived from land situated ..... the coffee board before october 13, 1957, the date on which the mysore agricultural income-tax act, 1957, came into force. in w.p. no. 913 of 1959 the petitioner had already been assessed holding that the 'dividends' received by him .....
Tag this Judgment!Court : Kerala
Reported in : [1974]94ITR139(Ker)
..... us, the matter is a little more complicated because there is no provision either in the agricultural income-tax act, 1960, or the rules framed thereunder or for that matter in the kerala agricultural income-tax appellate tribunal regulations, 1965, enabling the agricultural income-tax tribunal to grant leave to raise grounds at the hearing which had not been mentioned in the ..... yielding acres. ' 4. the assessees objected to this procedure and sought reference which has been made by the tribunal under section 60(1) of the agricultural income-tax act, 1950. 5. it is implicit and evident from the question referred that the tribunal had adjudicated upon a question not raised in the grounds of appeal ..... grounds of appeal. it is clear from section 32(5) of the agricultural income-tax act, 1950, that the power of the appellate authority is only to 'pass such orders thereon'. similar provisions have been the subject-matter of judicial .....
Tag this Judgment!Court : Kerala
Reported in : [1984]148ITR746(Ker)
..... is whether the agricultural income-tax officer, making an assessment of agricultural income under the kerala agricultural income-tax act is bound to accept the assessment of the income which has already been made by the central income-tax authorities under rule 24 of the income-tax rules, 1922, read with section 10 of the indian income-tax act, 1922, or under rule 8 of the income-tax rules, 1962, read with sections 28 - 44 of the income-tax act, 1961. we ..... (a) the explanation to section 2(a)(2) of the kerala agricultural income-tax act adopts this rule of computation, and (b) the balance 60 per cent. of the income so computed is agricultural income within the meaning of the central income-tax act, and the constitution. the agricultural income taxable under the kerala act is 60 per cent. of the income so computed after deducting therefrom the allowances authorised by section 5 of .....
Tag this Judgment!Court : Kerala
Reported in : [1994]207ITR501(Ker)
..... disallowing legal charges, allowable under section 5(j) of the agricultural income-tax act ? (3) whether the findings of the tribunal that jeep ..... in view of section 5(j) of the agricultural income-tax act, 1950, whether the tribunal is legally justified in disallowing a portion of the travelling expenses, allowable as per section 5(j) of the agricultural income-tax act ? (2) in view of section 5(j) of the agricultural income-tax act, 1950, whether the tribunal is legally correct in ..... cent. only instead of 20 per cent. under entry iii-b(i) of rule 9 of the kerala agricultural income-tax rules, is legally correct ? (4) in view of section 5(d) of the agricultural income-tax act, 1950, whether the tribunal is legally correct in holding that, expenditure incurred for repairs of the buildings are .....
Tag this Judgment!Court : Kerala
Reported in : [1974]96ITR343(Ker)
..... cases are also similarly worded and, therefore, they are not repeated here.3. dividends declared by companies assessed to agricultural income-tax have been held to be dividends chargeable to income-tax under the income-tax act (see the supreme court decision in mrs. bacha f. guzdar v. commissioner of income-tax, [1955] 27 i.t.r. 1 (s.c.)). this conclusion resulted in a double taxation of the same ..... half per cent., on that portion of the dividend which is attributable to the profits of the company assessed to agricultural income-tax ; whichever is less.' 5. as per the language of the section, from the tax payable by the shareholder under the income-tax act the lesser of the two sums calculated under that section has to be reduced and that calculation is to be made .....
Tag this Judgment!Court : Kerala
Reported in : (2006)203CTR(Ker)353; [2006]283ITR275(Ker); 2006(1)KLT752
..... another are the petitioners in o.p.no 6075 of 1995 which was filed seeking a declaration that section 4(2) of the agricultural income-tax act, 1991 in so far as it assess tax on deemed agricultural income is arbitrary, illegal and unreasonable and violative of article 365 of the constitution of india. petitioners submit by sub-clauses (ii) ..... and (iii) of section 4(2) of the agricultural income-tax act the rule making authority seeks to enlarge the meaning of 'agricultural income' by deeming certain receipts which are otherwise not agricultural income within the meaning of section 2(1a) of the income-tax act. petitioners point out that in view of article 366 of the constitution of ..... the power of the state legislature vis-a-vis union as well as the inter-relation between the various provisions of the incometax act as well as the agricultural income tax act came up for consideration before the apex court and the court has laid down the law and hence it is unnecessary to .....
Tag this Judgment!Court : Kerala
Reported in : (1999)152CTR(Ker)63; [1999]236ITR185(Ker)
..... the petitioner-trust to issue a notification to the effect that donations paid to them are eligible for deduction under section 9(2) of the agricultural income-tax act, is not acceptable to government. the reason for such rejection is explained only in the counter-affidavit filed on behalf of the respondents. the ..... kallarackal buildings, miss east road, kottayam. 8. sri ramesh cheriyan john, learned counsel appearing for the petitioner, submitted that section 9(2) of the agricultural income-tax act. 1991, contemplates notification by the government of a trust, institution or fund established for charitable purposes for availing of the benefit of the said sub-section ..... the petitioner has also sought for a direction to the respondents to allow the petitioner the benefit of notification contemplated under section 9(2) of the agricultural income-tax act as claimed in the petition. 5. the petitioner's case is that the petitioner is a charitable institution established for the benefit of the poor .....
Tag this Judgment!Court : Chennai
Reported in : [1976]104ITR444(Mad)
..... a disposal, consumption or use in the manufacture or other process carried on by the assessee would apply to 'income' as defined in the madras plantations agricultural income-tax act, 1955 (an act similar to the madras agricultural income-tax act, 1955), it would add:'it is not necessary, however, for income to accrue that there must be a sale of a commodity: consumption or use of a commodity in the ..... . nos. 75 and 76 of 1966 relate to the assessment years 1960-61 and 1961-62 in which the assessing officer invoked his jurisdiction under section 35 of the madras agricultural income-tax act, 1955. t. c. no. 77 of 1966 concerns itself with the original assessment made for the year 1962-63.2. for the years 1960-61 and 1961-62 the assessee .....
Tag this Judgment!Court : Karnataka
Reported in : [1985]155ITR39(KAR); [1985]155ITR39(Karn); 1985(2)KarLJ53
..... the question herein. in vishnudatta antharjanam v. commr. of agrl. income-tax : [1969]71itr733(ker) , the kerala high court, while examining the scope of s. 5(j) of the kerala agricultural income-tax act, 1950 (shortly the 'kerala act'), which is somewhat similar to the provision of s. 5(k) of the act, has held that the expenses incurred during the years previous to the ..... accounting year could be allowed in computing the agricultural income. in support of this conclusion, the kerala high court relied ..... jagannatha shetty, j.1. this revision under s. 55 of the karnataka agricultural income-tax act, 1957 (called shortly 'the act'), is directed against the order of the tribunal dated july 31, 1978, passed in a.i.t.a.p. no. 24 of 1976. the petitioner is a .....
Tag this Judgment!Court : Orissa
Reported in : AIR1956Ori34; 21(1955)CLT283; [1955]28ITR486(Orissa)
..... of the revenue commissioner or of any other agricultural income-tax authority against whose decision an application under section 29(2), orissa agricultural income-tax act was made. we would also suggest that section 44, orissa agricultural income-tax act may be amended on the lines of section 67a, indian income-tax act so as to include within its scope not ..... only appeals but also revisions and applications under section 29, orissa agricultural income-tax act. 7. i would, ..... question of law arises out of that order so as to justify a reference to the high court under section 29 (2) orissa agricultural income-tax act. a mere bald communication to him by the office of the revenue commissioner to the effect that his revision petition has been rejected .....
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