Court : Karnataka
..... to advance any object of general public utility etc., it has been stated that the trust is registered with the income tax department as per section 12aa and section 80g of the income tax act, 1960 and this court by an order dated 11.6.2020 has allowed the application for impleadment of isha ..... is recognised that the sustainable use of biodiversity is fundamental to ecological sustainability. the loss of biodiversity stems from destruction of the habitat, extension of agriculture, filling up of wetlands, conversion of rich biodiversity sites for human settlement and industrial development, destruction of coastal areas and uncontrolled commercial exploitation. it ..... by specialists from the standpoint of social and environmental costs and benefits. construction of dams and reservoirs, mining and industrial development and expansion of agriculture should be consistent with the need for conservation of trees and forests. projects which involve such diversion should at least provide in 59 their .....
Tag this Judgment!Court : Supreme Court of India
..... judgment of punjab & haryana high court reported as hazara singh. the judgment reported in senairam doongarmall arises out of the income-tax act, 1922 to determine the business income. the judgment reported as narain swadeshi mills is to determine the existence of business under the excess profits tax act, 1940. the judgment reported as manipur administration pertains to a control order issued under the essential commodities ..... word business is mentioned to convey, in the narrower sense, mercantile pursuits; that which one does for a livelihood; occupation; employment; as, the business of a merchant; the business of agriculture. it has finally been stated that the word business is of large signification, and in its broadest sense includes nearly all the affairs in which either an individual or a .....
Tag this Judgment!Court : Karnataka
..... substantiate the said contention, the accused has not placed any material before the trial court but, the first appellate court carried away by referring section 269-ss of income tax act, 1961 and the accused has not rebutted the case of the complainant. if the accused had rebutted the evidence of the complainant, then the burden shifts on the ..... by the appellate court that when the amount is paid in excess of rs.20,000/- and the said amount to be paid through cheque only under the income tax act also cannot be accepted. here, the transaction is between friends and both of them having acquaintance with each other and also running crackers chit. p.w.1 ..... nothing inspires this court 41 that the evidence led by the accused amounts to rebutting the evidence of the complainant.41. this court, in the judgment in m/s. national agricultural co-op. marketing federation of india ltd. (nafed), rep., by its bengaluru branch manager vs. m/s. disha impex (pvt.) ltd., new delhi and another reported in .....
Tag this Judgment!Court : Karnataka
..... bruhath bengaluru mahanagara palike, and the same was acquired by the special land acquisition officer, bengaluru, for formation of a road connecting two approved layouts i.e., income tax employees housing co- operative society limited and binny mill employees housing co- operative society limited, attiguppe main road, chandra layout, vijayanagara, bengaluru-560 080. for ..... and issued the final notification under section 6(1) of the land acquisition act on 04.12.2006 published in the karnataka state gazette dated 05.12.2006 for the formation of a road connecting two approved layouts i.e., income tax employees housing co- operative society limited and binny mill employees housing co- operative ..... has been elicited from his mouth to disbelieve or discard his evidence that the acquired land is having road on its three sides and it was non-agricultural residential site, even could be used for commercial purpose. this apart, when the pw.1 tendered his further chief-examination on 03.03.2016 and .....
Tag this Judgment!Court : Karnataka
..... accordingly, 1st defendant executed sale agreement dated 30.07.1991 agreeing to sell the plaint schedule property. the said agreement was also filed before the authorities of income tax under chapter xx-c of the income tax act. the plaintiff-company has paid a sum of rs.10.00 lakhs as advance to 1st defendant. while scrutinizing the title deeds of 1st defendant, it ..... that sale deed dated 16-2-1992 which is unregistered is valid and does 40 it not negate the section 17 of the registration act?.2. can there be a declaration that the sale deed with respect to agricultural property in favour of a company is valid in the light of bar contained in section 79(b) of land reforms ..... act?.3. can there be a declaration that the sale deed with respect to property which has vested in the government by virtue of act 19 of 1996 valid?.4. can there .....
Tag this Judgment!Court : Supreme Court of India
..... following expressions have the meanings hereby respectively assigned to them, that is to say (1) agricultural income means agricultural income as defined for the purposes of the enactments relating to indian income tax;124. noticing that the definition (article 366 (1) (1)) itself referred to the term as defined by the income tax act, and after considering the definition in the existing enactment, this court held that: 30. the ..... expression agricultural income , for the purpose of abovementioned entries, means agricultural income as defined for the purpose of the enactments relating to indian income tax vide article 366(1) of the constitution. therefore, the definition of agricultural income in article 366(1) indicates that it .....
Tag this Judgment!Court : Supreme Court of India
..... amongst the high courts, was clarificatory and declaratory in nature and consequently retrospective. similarly, in brij mohan das laxman das v. commissioner of income tax29. explanation 2 added to section 40 of the income-tax act, 1961 from 1.4.1985 on a question on which there was a divergence of opinion was held to be declaratory in nature and, ..... in drafting, a court will be prepared to substitute another word or phrase for that which actually appears in the text of the act (p. 231).18. in a recent decision of this court in national agricultural coop. marketing federation of india ltd. v. union of in dia [(2003) 5 scc23 it has been held that there is ..... given section 238 of the insolvency and bankruptcy code, 2016, it is obvious that the code will override anything inconsistent contained in any other enactment, including the income tax act. we may also refer in this connection to dena bank vs. bhikhabhai prabhudas parekh and co. & ors. (2000) 5 scc694and its progeny, making it clear that .....
Tag this Judgment!Court : Supreme Court of India
..... police inspector, anti-corruption bureau, nagpur had issued a notice to the appellant asking him to provide documents relating to his property, assets, bank statements, income tax returns and asking the appellant to give statement to the police.3. feeling aggrieved and dissatisfied with the said notice dated 04.03.2020 issued by the ..... statement:1. record in respect of ancestral and self-acquired property in your name, for example, registered deed, construction licence, 11 receipts relating to tax, sale deed of agricultural land, 7/12 extract and mutation entries, etc.2) details of ancestral and self-acquired gold coins and jewellery, likewise sale and purchase of vehicle ..... corruption, it is observed in the case of p. sirajuddin (supra) that before a public servant, whatever be his status, is publicly charged with acts of dishonesty which amount to serious misdemeanour or misconduct of indulging into corrupt practice and a first information is lodged against him, there must be some suitable .....
Tag this Judgment!Court : Karnataka
..... the relevant figures have been published before the first day of the previous year; e. the relevant definition and provisions of the karnataka agricultural income tax act, 1957 is as follows: 2. definitions.- (1) in this act, unless the context otherwise requires, (a) agricultural income means, -:89. :- (1) any rent or revenue derived from land situated in the state of karnataka and used for growing plantation crops ..... crops and plantation land refer to only cardamom, coffee, pepper, rubber and tea.62. under 2013 act, agricultural land means land used for the purpose of raising or crops. crops would include plantation crops referred to above.63. under karnataka agricultural income tax act, 1957, agricultural income means any revenue derived from land situated within the state and used for growing plantation crops. on an analogy, the expression .....
Tag this Judgment!Court : Karnataka
..... the relevant figures have been published before the first day of the previous year; e. the relevant definition and provisions of the karnataka agricultural income tax act, 1957 is as follows: 2. definitions.- (1) in this act, unless the context otherwise requires, (a) agricultural income means, -:89. :- (1) any rent or revenue derived from land situated in the state of karnataka and used for growing plantation crops ..... crops and plantation land refer to only cardamom, coffee, pepper, rubber and tea.62. under 2013 act, agricultural land means land used for the purpose of raising or crops. crops would include plantation crops referred to above.63. under karnataka agricultural income tax act, 1957, agricultural income means any revenue derived from land situated within the state and used for growing plantation crops. on an analogy, the expression .....
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