Court : Supreme Court of India
Reported in : (2000)159CTR(SC)381; [2000]243ITR56(SC); JT2000(3)SC405; 2000(2)SCALE384; (2000)3SCC615; [2000]2SCR465
..... depreciation to which it is entitled, because rule 4(1) of the tamil nadu agricultural income-tax rules, 1955, refers to the rates prescribed in the income-tax act for calculating the rate of depreciation to be arrived at under section 5(f) of the tamil nadu agricultural income-tax act, 1955. under rule 5 of the income-tax rules, 1962, read with appendix i thereto, buildings are classified into four categories ..... the claim in the revised return. 37. in hopeville estate v. state of tamil nadu high court struck somewhat a different note. it was a case under the tamil nadu agricultural income-tax act, 1955. the assessee had claimed depreciation on the value of the tank said to have been constructed for the use of the workers, in the computation of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1968SC1213; [1968]69ITR667(SC); [1968]2SCR745
..... 25(5) of the bengal agricultural income-tax act, 1944, and rules 7 and 8 of the bengal agricultural income-tax rules, 1944, (b) s. 8 of the mysore agricultural income-tax act, 1957 and rule 6 of the mysore agricultural income-tax rules, 1957, (c) s. 8 of the coorg agricultural income-tax act, 1951, (d) the second proviso to s. 8 of the assam agricultural income-tax act, 1939 and rule 5 of the assam agricultural income-tax rules, 1939, (e) explanation 1 ..... under the agricultural income-tax act '. following its earlier decision in commissioner of agricultural income-tax, kerala v. perunad plantations ltd. : [1965]56itr193(ker) , the high court held that the agricultural income-tax officer was not obliged to accept the computation of the tea income made by the income-tax officer acting under the income-tax act, and it was open to him to compute the income independently applying the relevant provisions of the income-tax act and the agricultural income-tax act. from these .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1963SC760; [1963]48ITR83(SC); [1963]Supp1SCR823
..... the owners and managers of the karimtharuvi and the penshurst tea estates situate at peermade in kerala state. the agricultural income-tax act, 1950 (originally the travancore-cochin agricultural income-tax act xxii of 1950, amended as the agricultural income-tax act, 1950 by act viii of 1957 of the kerala legislature), hereinafter called the agricultural income-tax act, has been in force in the state of kerala during the assessment years 1958-59, 1959-60 and ..... of the agricultural income-tax act is obviously not consistent with the explanation to sub-clause (2) of clause (a) of s. 2 of the agricultural income-tax act and also the rule for computing agricultural income made under the income-tax act and results in making the agricultural income from tea plantations, for the purpose of the agricultural income-tax act, to be different and higher than such agricultural income when calculated in accordance with the provisions of the income-tax act and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC1271; [1966]60ITR213(SC); [1966]2SCR402
..... be determined. 7. section 2(1) of the orissa agricultural income-tax act, 1947, defines 'agricultural income'. section 3 defines the incidence of tax on agricultural income. by section 5 it was provided at the material time that agricultural income-tax shall be payable by every person whose total agricultural income of the previous year exceeds five thousand rupees. by section 10 ..... conclusion is inevitable that an undivided family consisting of sons of the deceased brothers, for the purpose of taxation under the orissa agricultural income-tax act, would be regarded as one consisting of 'brothers only'. 11. the appeals, therefore, fail and are dismissed. there will be no order ..... facts and circumstances of the case the tribunal is right in holding that income from milk derived from milch cows maintained by the opposite party is not agricultural income so as to be assessed to income-tax under the agricultural income-tax act, 1947 (2) whether in the facts and circumstances of the case .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC572; [1963]48ITR102(SC); [1963]Supp(1)SCR836
..... managing rubber and tea estates situate in kerala state. the company was assessed to agricultural income-tax under the agricultural income-tax act 1950 (originally the travancore-cochin agricultural income-tax act xxii of 1950, amended as the agricultural income-tax act, 1950 by act viii of 1957 of the kerala legislature), hereinafter called the agricultural income-tax act, with respect to its income derived from its rubber plantations in the accounting years 1950, 1951 and 1952, corresponding ..... relating to indian income-tax.' the definition in the income-tax act is incorporated by reference in the constitution and serves to demarcate the bounds of 'agricultural income'. the relevant portion of the definition of 'agricultural income' in the agricultural income-tax act is also in the same terms as the corresponding definition of 'agricultural income' in the indian income-tax act, 1922. section 5(j) of the agricultural income-tax act provides that the agricultural income of a person .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC1104; [1979]118ITR50(SC); (1979)3SCC96; [1979]3SCR419; 1979(11)LC454(SC)
..... only plea in the earlier writ petition before the high court was that the lands did not satisfy the requirements of the provisions of the u.p. agricultural income tax act in that they were not assessed to land revenue in the united provinces nor were they subject to local rate or cess. this plea was accepted but ..... cannot be taken against the two partners, namely the two companies, without proceeding against the firm. in support of this contention section 18 of the u.p. agricultural income tax act was strongly relied on. section 18 confers the power to assess individual members of certain firms, associations and companies. sub-section (1) of section 18 enables the ..... before us.6. the main contention that has been raised before us by the appellants is that there being no express prohibition under the u.p. agricultural income tax act an assessment can be validly and legally made on the individual partners, in the present case the two companies, without proceeding against the firm. it was pleaded .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2008)4CALLT33(SC); (SCSuppl)2008(4)CHN152; (2008)216CTR(SC)337; [2008]1ITR304(SC); JT2008(7)SC114; 2008(8)SCALE407
..... , the court directed that after assessment, the income tax officer (for short 'ito') can levy the tax on 40% of the income in accordance with the provisions of the income tax act, 1961 (hereinafter referred to as 'the 1961 act') and balance amount may be assessed by the agricultural income tax officer to tax under the bengal agricultural income tax act, 1944 (hereinafter referred to as 'the 1944 act'). the court further directed that if any assessment ..... .1984, 04.04.1984, 29.03.1985 and any proceeding taken or purported to have been taken under the bengal act, as amended by the bengal agricultural income tax (amendment) act, 1980 for the purpose of levy, imposition and collection of agricultural income tax in respect of income derived from the said tea grown and manufactured by your petitioner and further forbearing the respondents from giving any effect or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1988SC1435; (1988)70CTR(SC)99; [1988]173ITR18(SC); JT1988(2)SC299; 1988(1)SCALE867; 1988(Supp)SCC316; [1988]3SCR961
..... from clause (2) of sub-section (a) of section 2 of the kerala agricultural income-tax act and in spite of the amendment carried out by the amendment act of 1979 and thereafter the amendment act of 1980 in the case of the bengal agricultural income-tax act, an agricultural income-tax officer acting under the kerala agricultural income-tax act or the bengal agricultural income-tax act has no powe-'to levy agricultural income-tax except in respect of 60 per cent of the ..... income derived by an assessee from the sale of tea grown and manufactured by him .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1959SC1303; [1959]37ITR388(SC); [1960]1SCR332
..... that the agricultural income from tekari raj property was returned by the assessee but was held to be exempt ..... the tenure of this lease, is the income of the assessee and as such it should be taxed in the hands of the assessee and not in the hands of the lessor.' 8. the agricultural income-tax officer purported to act under s. 26 of the bihar agricultural income-tax act, 1938 (hereinafter referred to as the act). 9. the assessee appealed. the commissioner of agricultural income-tax reversed the decision. he pointed out .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1967]63ITR216(SC)
..... leave arises out of proceedings for assessment of agricultural income-tax under the u.p. agricultural income-tax act, 1948 (u. p. act no. iii of 1949) (hereinafter referred to as 'the act'). the respondent was an agriculturist in the district of agra, and was assessed to agricultural income-tax for the year 1358, fasli. the income that came up for assessment included income derived from direct agricultural operations carried on by the respondent himself ..... it and referred the following question for the opinion of the allahabad high court 'an assessee files a return showing his income from and the expenses of cultivation under section 6(2)(b) of the agricultural income-tax act. his returns are rejected and the income is determined to be much higher than what has been shown in the returns. is it open to the assessing .....
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