Judgment Search Results Home > Cases Phrase: income tax act 1961 chapter xxiii miscellaneous Court: guwahati Year: 1995 Page 1 of about 1 results (0.056 seconds)

Assam Company Ltd. and anr. Vs. State of Assam and ors.

Court : Guwahati

..... of the directors of appellant no. 1. for cultivation of tea, the appellant is liable to pay tax under the assam agricultural income-tax act, 1939 (for short, 'the agricultural income-tax act'), and for manufacture and sale of tea, it is liable for income-tax under the income-tax act, 1961 (for short, 'the income-fax act').3. for the assessment year 1985-86 pertaining to accounting period ending june 30, 1984, appellant no ..... agricultural income-tax officer making an assessment of agricultural income under the kerala agricultural income-tax act is bound to accept the assessment of the income which has already been made by the central income-tax authorities under rule 24 of the income-tax rules, 1922, read with section 10 of the indian income-tax act, 1922, or under rule 8 of the income-tax rules, 1962, read with sections 28 to 44 of the income-tax act, 1961. we .....