Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1991)37ITD86(Delhi)
..... weeding, digging the soil around the growth, removal of undesirable undergrowth and all operations which foster the growth and preservation of the same not only from the insects and pests but also from degradation from outside, tending, pruning, cutting, harvesting and rendering the produce fit for the market, would be subsequent agricultural operations but when taken in conjunction with the basic operations they become integrated agricultural operations.the supreme court cautioned ..... for deriving that income, commercial activity was involved, he proceeded to examine what was 'business' and how the word 'business' had been judicially noticed and eventually came to the conclusion that the activity of tapping resin from pine wood trees was a business activity within the provisions of section 2(13)of the income-tax act, 1961 and therefore the income from that activity would have to be computed with reference to section 28 of the income-tax ..... once they are not of spontaneous growth and once agricultural operations were carried out to plant new trees, tend them, protect them from destruction, the operation would become agricultural operation and the entire income would become agricultural income. .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Delhi
Reported in : (1995)53ITD450(Delhi)
..... the award was made by the arbitrator on july 29, 1955, enhancing the amount of compensation payable to the respondent, the entire amount was in dispute in the appeal filed by the state government and the dispute was regarded by the court as real and substantial because the respondent was not permitted to withdraw the amount deposited by the state government without furnishing a security bond for-refunding the amount in the event of appeal being allowed. ..... 4 of the sub- licence agreement which is reproduced below : that the sub-licence hereby granted shall always be subject to and consistent with, the terms and conditions of the original licence deed dated 22-4-1982 executed between bharat hotel and ndmc and such other terms and conditions as may further be agreed by and between the said bharat hotel and ndmc.it has also been specifically provided that in the event of termination or determination of licence by ndmc, the sub licence ..... in this case the punjab and haryana high court had taken the view that as a result of the amendment of the rule made under the punjab excise act, 1914, which came into effect from 1st april, 1948, the charges collected after that date were not covered by the earlier judgment as the amended rule made the ratio decidendi of the judgment inapplicable to ..... their lordships further held that the right of shri kapur to transfer his interest under the document although with the consent of the landlord was destructive of any theory of licence. .....
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