Court : Guwahati
Reported in : (2010)27VST421(Gauhati)
..... leading to conceptual ambivalence and incongruence entailing absurd consequences. thus, in the estimate of this court, in the perspective of the discernment of agricultural operations, propounded in the commissioner of income-tax v. raja benoy kumar sahas roy : [1957] 32 itr 466 (sc), an appliance used in anyone or more of the ..... in the negative therein is of no assistance to the revenue. entry 1 of the first as well as the second schedule to the act in hand contemplates agricultural implement of two types. those operated manually or driven by animals are exempted from the levy whereas, such devices not operated manually or ..... ' the words 'power tillers' have been inserted bynotification no. ftx.55/2005 pt-ii/20 with effect from july 29,2005.---------------------------------------------------------------------------9. noticeably, the parent act at the time of its enforcement did not in categorical terms mention 'power tillers' either in entry no. 1 or 65 of the second schedule thereto. .....
Tag this Judgment!Court : Chennai
Reported in : (2009)6MLJ209
..... that as per the general index registers of sathur taluk, for the period from 1984-85 to 1991-92, the respondent was not assessed to agricultural income tax. the concerned register relating to payment of agricultural income tax, for the fasli years 1391 to 1402 was also filed as ex.b-28. we are not for a moment, carried away by the non ..... of comparable sales of similar lands in or about the neighbourhood at the relevant time i.e., on the date of the notification under section 4(1) of the act. in certain circumstances however the court has no other alternative but to fall back on the capitalised value.25. after laying down the law as aforesaid, the supreme ..... pleader appearing for the appellants and mr. m.s. balasubramania iyer, learned counsel appearing for the respondent.5. in this case, the notification under section 4(1) of the act, was approved by the government in g.o.ms. no. 2371, public works department, dated 10.12.1987. but even before the issue of the notification, the government .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (2009)224CTR(SC)538; [2009]315ITR21(SC); JT2009(9)SC500; 2009(9)SCALE551; (2009)8SCC393; [2009]182TAXMAN287(SC); 2009(8)LC3527(SC); 2009(7)SCC393
..... accordingly, it was held that the impugned transaction was a 'sale' liable to sales tax under section 2(g) of c.p. and berar sales tax act, 1947. in the case of udupi taluk agricultural produce co-operative marketing society ltd. v. commissioner of income-tax : [1987]166itr365(kar) , the assessee, a co-operative society, claimed exemption under ..... short question which arises for consideration in this civil appeal turns on the interpretation of section 80p(2)(e) of the income-tax act, 1961 whose predecessor was section 14(3)(iv) of the income-tax act, 1922.facts3. the facts giving rise to this civil appeal are few and undisputed and may be briefly stated as follows ..... section 80p(2)(e) of the 1961 act in respect of its income derived by way of commission from .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2010)228CTR(P& H)205; [2009]184TAXMAN286(Punj& Har)
..... no. 10 of 2009.2. the instant appeal filed by the revenue under section 27a of the wealth-tax act, 1957 (for brevity 'the act') challenges the order dated 31-3-2008 passed by the income-tax appellate tribunal, delhi bench 'h', new delhi in wta no. hod of 2006 for the assessment year 1995-96. it has been averred ..... assessee has filed a copy of counter-affidavit filed on behalf of government of india before the hon'ble high court regarding illegal and unauthorised construction in the agricultural belt including sainik farm. the assessee has also filed various other documents including guidelines for regularisation of unauthorised colonies. on examination of these documents, it is clear ..... the land belonging to the assessee is not covered within the definition of urban land and it cannot be treated to be an asset taxable under the wealth-tax act even though the assessee had done construction on the said land, as such, construction was not prohibited on the said land under any law at any point .....
Tag this Judgment!Court : Kerala
Reported in : 2009(2)KLJ923
..... the submissions made by the learned government pleader with specific reference to section 26(a) & (b) of the kgst act and also to section 45 and section 62 of the agricultural income tax act, the dues thereunder stand to be primarily satisfied before satisfying the dues payable to the respondent bank, in view of the ..... the petitioner's company was a chronic defaulter, having failed to pay various amounts due to the state towards arrears under the sales tax, agricultural income tax, basic tax, plantation tax, land tax, motor vehicle taxation act, etc. and that a total sum of more than rs. 3 crores is still due from the said company. this being the ..... to wipe out the entire liability to the bank; leaving open the liability to the state/revenue and other departments (sales tax, agricultural income tax, basic tax, plantation tax, land tax, arrears under the motor vehicle taxation act, etc.), and also to the epf. in the said circumstances, the prejudice is liable to be presumed to the .....
Tag this Judgment!Court : Mumbai
Reported in : (2009)227CTR(Bom)247; [2009]318ITR102(Bom)
..... .3.2004. this application was followed by the application for approval under section 35(1)(ii) of the income tax act, 1961 dated 28.8.2001 for the period 01.04.2001 to 31.3.2004 addressed to director general of income tax (exemption), kolkata, through director of income tax (exemption), mumbai and submitted in the latters office on 29.08.2001. the ministry of science and ..... contains the definitions of certain terms. section 43(4) defines scientific research to mean any activities for the extension of knowledge in the field of natural or applied science including agriculture, animal husbandry or fisheries. (ii) reference to expenditure incurred on scientific research include all expenditure incurred for the prosecution, or the provision of facilities for the prosecution of scientific research .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC3031; 2009(3)AWC2836(SC); 2009(57)BLJR2397; JT2009(10)SC374; 2009(9)SCALE361; 2009(7)LC3180(SC):2009AIRSCW4869:2009(4)LHSC2536
..... of a statute in place of the actual words used, or by ignoring definite words used in the statue. (see : the observations of this court in commissioner of income tax v. budhraja and company 1994 supp. (1) scc 208 and justice g.p. singh's principles of statutory interpretation - 11th edition, page 116-117). therefore the ..... land perennially covered with water, which includes tanks, from the definition of land. we therefore agree that tanks meant to provide water for agricultural/horticultural purposes is 'land' for purposes of the act. we therefore find no error in the orders of the learned single judge affirmed by the division bench and consequently, the appeal is dismissed ..... considered as land for determining surplus land and a tank which is land covered with water incapable of being used for agriculture or horticulture could not be treated as land for the purpose of the act. a learned single judge of the patna high court rejected the said contention and dismissed the writ petition by order .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC3831
..... a dharmashala over it for public use. it was thereafter registered as a society under the societies registration act in 1983. the trial court after examining the voluminous evidence on record including the bye-laws and rules of the society, the income tax exemption order, the audit report etc. recorded a finding that the petitioner is a trust for the ..... practicable) affixed to a conspicuous part of the property.8. a perusal of the aforesaid provision shows that except for a lease of immovable property for purposes of agriculture or for manufacturing, all other leases would be deemed to be lease from month to month and terminable by 30 days' notice. there is nothing on record to ..... absence of written contract or local usage- (1) in the absence of a contract or local law or usage to the contrary, a lease of immovable property for agricultural or manufacturing purposes shall be deemed to be a lease from year to year, terminable, on the part of either lessor or lessee, by six months' notice; and .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (2009)226CTR(P& H)124; [2009]314ITR215(P& H); [2009]182TAXMAN107(Punj& Har)
..... madhya pradesh high court expressly arrived at the conclusion, that income derived from commission earned from handling agricultural commodities, as well as, income derived on account of interest earned on fixed deposits with banks, were not exempt from income tax under section 10(29) of the act. 7. likewise a division bench of karnataka high court ..... in karnataka state warehousing corporation v. cit : [1990]185itr25(kar) arrived at the conclusion, that income earned ..... this behalf, it would be pertinent to mention, that the respondent-assessee in its return claimed exemption under section 10(29) of the income tax act, 1961. it is the vehement contention of the learned counsel for the appellant, that the respondent-assessee was not entitled to exemption under section 10 .....
Tag this Judgment!Court : Allahabad
Reported in : 2009(4)AWC3645
..... . factually, at the time of the accident and untimely death, in that particular case, the deceased was 38 years, working as a scientist in the indian council of agricultural research. he was married having three minor children, parents and grandfather at the time of death. therefore, under no circumstances, this case is supporting the appellant. apart from ..... challenging the award, the appellant has contended that the deceased died as bachelor at the age of 21 years and one-third has been deducted from his monthly income on account of expenditure. it has been contended by the appellant that the deceased was unemployed. however, the same has been objected by the learned counsel appearing for ..... is non-earning person then the 2nd schedule under section 163a of the motor vehicles act, which is normally followed, for such type of claim cannot be made to be applicable. it should be fixed on the basis of the notional income under item 6 of such schedule to which no deduction can be made which has .....
Tag this Judgment!