Court : Guwahati
Decided on : Jun-15-2000
..... to allow the benefit of section 32ab to the assessee after holding' that the income is agricultural income which is exempt from income-tax under section 10(1) of the income-tax act, 1961 ?' 2. the dispute pertains to the assessment year 1988-89. the assessing officer disallowed deduction under section 32ab of the income-tax act, 1961, on a sum of rs. 40,95,058 holding that it was sale proceeds ..... of eucalyptus trees, hence not business income but income from other sources. the commissioner of income-tax (appeals), however, took a different view and allowed benefit of deduction to the assessee under section .....
Tag this Judgment!Court : Guwahati
Decided on : Dec-27-2000
..... in ralla ram v. province of east punjab air 1949 fc 81 negatived the contention by holding that the real distinction between these two acts seems to be that whereas the income tax act, 1961, purports to tax the true income, there is no such pretence in the west bengal panchayat act which uses the annual value merely for the purpose of valuation of the property to be ..... taxed.it was, therefore, submitted that the impugned levy of tax on services rendered by a professional with reference to the gross receipts for the services rendered .....
Tag this Judgment!Court : Guwahati
Decided on : May-02-2000
..... relating to determination of ceiling area and acquisition of surplus land under the provisions of bihar land reforms (fixation of ceiling area and acquisition of surplus land) act, 1961. 37. shri b.k. goswami, learned counsel, who argued the matter as an intervener, referred to air 1922 pc 123, vidya varuthi thirtha swamigal v ..... the aforesaidact, the assam state acquisition of lands belonging to religious or charitable institutions of public nature act, 1959, (assam act ix of 1961) had been amended. assam act no. xix of 1987 is the amending act introducing section 25a to the act. section 25a reads as under:- '25a. constitution of the managing committee. - for each of ..... later recognised by the british government as well and the income as contributed by the disciples of the satra. 8. in the year 1959, the assam state acquisition of lands belonging to religious or charitable institution of public nature act, 1959 (assam act no. ix of 1961), was passed for acquiring the lands belonging to the .....
Tag this Judgment!Court : Guwahati
Decided on : Sep-13-2000
..... respondents under section 3 of the act and capable of being enforced. this is a basic or jurisdictional fact which should have been proved by the respondents.'16. the similar view was adopted by the hon'ble supreme court in (1973) 1 scc 633 (raza textiles ltd. v. income tax officer, rampur) holding in para ..... the d.c. to the petitioner, the petitioner having obtained huge financial loan from the financial institution and invested the same in his aforesaid venture and thereby acted to his detriment, the divisional forest officer and the forest deptt., as well as the d.c. is now estopped from cancelling the aforesaid documents. therefore, ..... anchal reserve forest was not declared after following the mandatory provisions of assam forest regulation of 1981 and the arunachal pradesh anchal forest reserve (constitution and maintanance) act, 1975. in the affidavit-in-opposition filed by the respondents, the khanpol anchal reserve forest was declared as anchal forest reserve under section 3(i) of .....
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