Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter vii incomes formaing part of total incomeon which no income tax is payable Court: karnataka Page 1 of about 456 results (0.193 seconds)

Second Income-tax Officer, Company Circle, Bangalore and anr. Vs. Stum ...

Court : Karnataka

Reported in : [1977]106ITR399(KAR); [1977]106ITR399(Karn)

..... purview of chapter iii of the income-tax act. section 2(45) of the income-tax act, 1961, defines 'total income' as meaning : '.......total amounts of income referred to in section 5, computed in the manner laid down in this act.' section 5 provides what the total income in a previous year of a person shall include. the heading of chapter iii of the income-tax act is 'incomes which do not form part of ..... exceed the statutory deduction at the rate specified in the third schedule. 'chargeable profits' is defined in section 2(5) of the act as follows : ' 'chargeable profits' means the total income of an assessee computed under the income-tax act, 1961 (xiii of 1961), for any previous year or years, as the case may be, and adjusted in accordance with the provisions of the first schedule.' 'statutory .....

K. Vs. Abdulla V. Income Tax Officer and anr.

Court : Karnataka

Reported in : (1986)56CTR(Kar)41

..... ) of sub-s. (2) of s. 2 of the finance act. the assessing authority has aggregated the agricultural income of the petitioner with the net income and levied income-tax only on the total income as provided under sub-s. (2) of s. 2 of the finance act.7. the question in this case relates to the correct interpretation of ..... also to declare the provision relating aggregation of agricultural income for rate purposes, as unconstitutional offending art(s) 14 and 19 of the constitution.2. the facts leading to this petition are these :the petitioner is an assessee under the it act, 1961 (hereinafter referred as the act). he has his year of accounting ending on 31st ..... of march every year. for the asst. yr. 1976-77 the finance act, 1976 (finance act), was applicable to the petitioner and he filed his return declaring his income from his business property as also income from agriculture. he, .....

K.V. Abdulla Vs. Income Tax Officer and anr.

Court : Karnataka

Reported in : [1986]161ITR589(KAR); [1986]161ITR589(Karn)

..... of sub-s. (2) of s. 2 of the finance act. the assessing authority has aggregated the agricultural income of the petitioner with the net income and levied income-tax only on the total income as provided under sub-s. (2) of s. 2 of the finance act. 7. the question in this case relates to the correct interpretation ..... also to declare the provision relating aggregation of agricultural income for rate purposes, as unconstitutional offending art(s) 14 and 19 of the constitution. 2. the facts leading to this petition are these : the petitioner is an assessee under the it act, 1961 (hereinafter referred as the 'act'). he has his year of accounting ending on ..... 31st of march every year. for the asst. yr. 1976-77 the finance act, 1976 (finance act), was applicable to the petitioner and he filed his return declaring his income from his business property as also income from agriculture. he, .....

K.V. Abdulla Vs. Income-tax Officer and anr.

Court : Karnataka

..... every year. for the assessment year 1976-77, the finance act, 1976 ('the finance act'), was applicable to the petitioner and he filed his return declaring his income from his business, property, as also income from agriculture. he, however, sent ..... b and also to declare the provision relating aggregation of agricultural income for rate purposes unconstitutional as offending articles 14 and 19 of the constitution. 2. the facts leading to this petition are these : the petitioner is an assessee under the income-tax act, 1961. he has his year of accounting ending on 31st of march ..... the proviso to paragraph b of part i of the first schedule to the finance act, 1951, (as applied to the assessment year 1953-54 by the finance act, 1953). under section 3 of the income-tax act, 1922, income-tax is a tax on the income of the previous year and it would not cover something which is not the .....

Stumpp, Schuele and Somappa Pvt. Ltd. Vs. Second Income-tax Officer, C ...

Court : Karnataka

Reported in : [1976]102ITR320(KAR); [1976]102ITR320(Karn); 1975(1)KarLJ481

..... may be, as exceed the statutory deduction, at the rate or rates specified in the third schedule. the expression 'chargeable profits' is defined in section 2(5) as the total income of an assessee computed under the income-tax act, 1961, for any previous year or years, as the case may be and adjusted in accordance with the provisions of the first schedule of the ..... stated under note 8 as follows : 'instances of income, profits and gains not includible in the total income as computed under the income-tax act, 1961, are agricultural income in india, and in the case of a non-resident company, its income accruing or arising outside india.' 9. agricultural income is an item referred to in section 10(1) of the income-tax act. that the said expression cannot refer to any .....

Nirmala Bagodi Vs. The State of Karnataka

Court : Karnataka

..... disqualification, u/s 10 (f) of the goa panchayat raj act 1994, held that by operation of personal law i.e portuguese civil court 1860 r/w s.5-a of the income tax act 1961, resulted in a community of property and the spouse under the ..... definition of the words, family and joint family, as defined under similar beneficial legislation like the karnataka land reforms act 1961 and the karnataka rent act 1999. he would place reliance on the definition of the words family and joint family, defined under section 2( ..... 12) and 2(17) of the k l r act 1961, which define as follows; s.2 (12): family means,- (a) in the case of an individual who has a ..... interpretation is based on three components: language, purpose, and discretion. language shapes the range of semantic possibilities within which the interpreter acts as a linguist. once the interpreter defines the range, he or she chooses the legal meaning of the text from among the .....

Rohan Prasanna Reddy Vs. Union Of India

Court : Karnataka

..... india) regulations, 2018 made by the reserve bank of india under the foreign exchange management act, 1999 (42 of 1999) and who fulfils the "non-resident indian" status as per the income tax act, 1961 (43 of 1961)." in effect this notification does not permit the oci cardholders 48 to stake their claim ..... of impugned notification be upheld, whether the quashed section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 would automatically revive and consequently petitioners cannot claim admission to the government seats... ?. 52 4. as to the contention of oci cardholders being citizens ..... despande case this court has struck down section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 and rule 5 of karnataka selection of candidates for admission to government seats in professional educational institutional rules, 2006; this was done specifically .....

Mr Dhruv Palasamudram Vs. State Of Karnataka

Court : Karnataka

..... india) regulations, 2018 made by the reserve bank of india under the foreign exchange management act, 1999 (42 of 1999) and who fulfils the "non-resident indian" status as per the income tax act, 1961 (43 of 1961)." in effect this notification does not permit the oci cardholders 48 to stake their claim ..... of impugned notification be upheld, whether the quashed section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 would automatically revive and consequently petitioners cannot claim admission to the government seats... ?. 52 4. as to the contention of oci cardholders being citizens ..... despande case this court has struck down section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 and rule 5 of karnataka selection of candidates for admission to government seats in professional educational institutional rules, 2006; this was done specifically .....

Ms. Shweta Bala Thiagarajan Vs. State Of Karnataka

Court : Karnataka

..... india) regulations, 2018 made by the reserve bank of india under the foreign exchange management act, 1999 (42 of 1999) and who fulfils the "non-resident indian" status as per the income tax act, 1961 (43 of 1961)." in effect this notification does not permit the oci cardholders 48 to stake their claim ..... of impugned notification be upheld, whether the quashed section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 would automatically revive and consequently petitioners cannot claim admission to the government seats... ?. 52 4. as to the contention of oci cardholders being citizens ..... despande case this court has struck down section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 and rule 5 of karnataka selection of candidates for admission to government seats in professional educational institutional rules, 2006; this was done specifically .....

Mr Ashwin Sridhar Vs. State Of Karnataka

Court : Karnataka

..... india) regulations, 2018 made by the reserve bank of india under the foreign exchange management act, 1999 (42 of 1999) and who fulfils the "non-resident indian" status as per the income tax act, 1961 (43 of 1961)." in effect this notification does not permit the oci cardholders 48 to stake their claim ..... of impugned notification be upheld, whether the quashed section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 would automatically revive and consequently petitioners cannot claim admission to the government seats... ?. 52 4. as to the contention of oci cardholders being citizens ..... despande case this court has struck down section 2(1)(n) of the karnataka professional educational institutions (regulation of admission and determination of fee) act, 2006 and rule 5 of karnataka selection of candidates for admission to government seats in professional educational institutional rules, 2006; this was done specifically .....