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: kerala Page 1 of about 18 results (0.217 seconds)

K.J. Joseph and ors. Vs. Income-tax Officer, a Ward

Court : Kerala

Reported in : [1980]121ITR178(Ker)

..... the non-agricultural portion be levied as if it were placed in the top slabs of the aggregate income. a simple way of securing this objective would be to make a suitable provision in the income-tax act, 1961. losses reported in agriculture need be permitted to be set off against only the gains reported from it in subsequent years. 4.6. under the arrangement ..... we propose, integration of agricultural and non-agricultural incomes for deriving the rate of tax on the latter would take effect only if an assessee .....

A.V. Thomas and Co. Vs. Commissioner of Income-tax

Court : Kerala

Reported in : [1977]110ITR515(Ker)

..... geared to the concept of total income under the income-tax act, 1961; and the integral connection with the income-tax act is further emphasised by clause (9) of section 2 of the act. turning now to the income-tax act, 1961, section 2, clause (45), defines 'total income'. section 10 provides for incomes which do not form part of the total income. section 14 provides for the various ..... high court, was the decision next cited. the assessment year was 1963-64. the decision turned on section 85a and section 99(1)(iv) of the income-tax act, 1961. the statutory provision with which we are here concerned did not come up for examination.8. for the said reason, we do not think that the decision ..... general insurance co. ltd : [1975]99itr243(mad) was cited to us. the question there debated was one of rebate under section 99(1)(iv) of the income-tax act, 1961. it was ruled that the said rebate is available also on the gross dividend. this was rested on the words ' received by it 'having been deleted by .....

Commissioner of Income-tax Vs. Premier Cotton Spinning Mills Ltd.

Court : Kerala

Reported in : (1981)20CTR(Ker)357; [1981]128ITR694(Ker)

..... in holding that the sum of rs. 41,250, being 50% of the donation made by the assessee-company and deducted under section 80g of the income-tax act, 1961, is an item includible in the total income of the assessee and that the capital of the company is not to be decreased correspondingly for the purpose of rule 4 of the second schedule to ..... . these two references, involving a common question of law, have been made to this court by the income-tax appellate tribunal, cochin bench (hereinafter called 'the tribunal'), under section 256(1) of the i.t. act, 1961 (for short ' the act '), at the instance of the commissioner of income-tax, kerala. they arise out of assessments made against the same assessee, a limited company, for the years .....

P. Ramachandra Reddiar and P. Arjuna Reddiar Vs. Commissioner of Incom ...

Court : Kerala

Reported in : [1993]200ITR161(Ker)

..... on the facts and in the circumstances of the case, the tribunal is right in law in holding that the requirements of section 64(1)(iii) of the income-tax act, 1961, are satisfied?' 59. the income-tax references were numbered as i. t. r. nos. 108 to 111 of 1982 and the division bench of this court consisting of dr. t. kochu thommen ..... in all the partners, and since there are only two partners, viz., ramachandra reddiar and arjuna reddiar, they are owners of the property. no doubt, under the income-tax act, 1961, for the purpose of assessment, a firm is a legal entity. but under the partnership law the firm is not a legal entity, but only consists of individual ..... 62. his lordship justice radhakrishna menon, on the other hand, held that a firm, though not a legal entity in partnership law, for the purpose of the income-tax act, 1961, is a legal entity and that means that no partner can claim exclusive right over the assets of the firm during the subsistence of the partnership and the partner .....

Commissioner of Income-tax Vs. Appollo Tyres Ltd.

Court : Kerala

Reported in : [1999]237ITR706(Ker)

..... not be liable to any income-tax, super-tax, super profits tax, surtax or ..... 21.' 63. section 52 of the said act reads as follows ;'32. income-tax and other taxes.--(1) notwithstanding' anything contained in the wealth-tax act, 1957, the income-tax act, 1961, the super profits tax act, 1963, the companies (profits) surtax act, 1964, or in any other enactment for the time being in force relating to income-tax, super tax or super profits-tax, surtax or any other tax on income, profits or gains- (a) the trust shall .....

Babu Premarajan Vs. Superintendent of Police, Kasaragode and ors.

Court : Kerala

Reported in : AIR2000Ker417

..... to state the case setting out its opinion and the reasons therefor, and refer the same for the decision of the high court. under section 256 of the income-tax act, 1961, when the income-tax appellate tribunal makes a reference to the high court, it is required to draw up a statement of the case and refer any question of law to the high ..... is not open to a full bench to decline to answer the questions referred to it by a division bench under section 7(1) of the mysore high court act, 1961 and sent it back to the referring bench without answering the questions referred to it and to direct the referring bench to state reasons in support of the order of ..... court. under section 21 of the chartered accountants act, 1949, similar provision is contained in sub-clause (4) and (5), which contemplates a reference being made to the high court .....

V. Padmanabha Ravivarma Rajah and ors. Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR1963Ker31

..... any of the fundamental rights enumerated in part ji of the constitution. after laying down the two tests, the learned judge adverts to section 16(3)(a) of the income-tax act and observes that the said section must pass both the tests to be a valid law and if it violates any of the provisions of article 19 it will be ..... by mr. d. a. krishna warrier, learned counsel, in this respect. no doubt, the judgment of mr. justice sarkar, rendered in the 'tarvancore-cochin land tax act case, 1961 ker lj 143 : (air 1961 sc 552) referred to earlier is a dissenting judgment. though a specific plea was taken before the learned judges in that case that even the levy of basic ..... the position is now clear in view of the decision of the supreme court reported in sales-tax officer v. kanhaiya lal, air 1959 sc 135 and adopted by this court in aluminium industries ltd. v. the agrl. income tax and rural sales-tax officer, 1961 ker lj 1336 that in such circumstances a writ of mandamus may be issued to the state .....

Regional Director, Esi Corporation Vs. G. Sivaprasad, Proprietor, M.S. ...

Court : Kerala

Reported in : (2010)ILLJ279Ker

..... has been done in this case by the e.i. court, raises a substantial question of law. (see sree meenakshi mills ltd. v. commissioner of income tax 0044/1956 : air 1957 sc 49). where a finding of fact is given after throwing the burden on the wrong party that itself is an error ..... the institution or sale of the products of, the factory or establishment or any person engaged as apprentice, not being an apprentice engaged under the apprentice act, 1961 (52 of 1961) or under the standing orders of the establishment; but does not include -(a) any member of (the indian) naval, military or air forces; ..... 25, 1975 asengaged in any of the sro. no. 288/75.manufacturing processes specifiedin clause (12) of section 2 of theemployees' state insurance act,1948 (central act 94 of1948).-------------------------------------------------------------------------3. the following establishments whole of the state of kerala wherewherein 20 or more persons are the benefit provisions of chapteremployed or were employed .....

itty Kurian and anr. Vs. Union of India (Uoi) and ors.

Court : Kerala

Reported in : AIR1962Ker267

..... remembered that this power is vested not to minor officials but into top-ranking authorises like the commissioner of income-tax and the central board of revenue who act on the information supplied to them by the income-tax officers concerned. this power is discretionary and not necessarily discriminatory and abuse of power cannot be easily assumed where ..... union of india, (s) air 1957 sc 397. no doubt, the preamble to the income-tax apt did not give much of an assistance, but their lordships gathered the object and purpose of the act from the various provisions contained in the act,127. again, the observation of mr. justice gajendragadkar, that i have extracted earlier, will ..... chandra ayyar in the decision reported in sajjan bank ltd. v. reserve bank of india, 1959-2 mad lj 455: (air 1961 mad 8). the provisions or section 22 of the banking companies act relating to licensing of banking companies were challenged before the learned judge as being opposed to article 19(1) of the constitution, .....

Planters Forum Vs. State of Kerala

Court : Kerala

..... extent of the plantation by an order in writing and what is the amount of plantation tax payable. after formation of the kerala state, kerala forest act, 1961 was enacted to consolidate the law contained in the travancore forest act 1901 and the madras forest act 1882. kerala land reforms act, 1963 was enacted which provided inter alia for ceiling of holdings of agricultural lands and ..... petitioner whose lands have been vested by operation of section 3 of the kerala forest (vesting and management of ecologically fragile lands) act, 2003 are entitled to damages for wrongful dispossession of their lands and deprivation of enjoyment and income from the same; (ix) issue such other writs, orders or directions which this honourable court may deem fit, and proper in the .....