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concerned Agricultural Income-tax Officer, to forbears from levying or collecting taxes under the Mysore Agricultural Income-tax Act ... Agricultural Income-tax Officer, Coimbatore. Undoubtedly, that decision supports the revenue. The provisions of the Madras Plantations Agricultural Income-tax
Karnataka High Court
- Cites 22 - Cited by 0 -
1964 53 ITR 757 KAR
- K Hegde - Full Document
agricultural purpose, the income of the landlord would not be exempted from being taxed under the Indian Income-tax Act ... Income-tax Department. Question No. 2. - The question whether interest paid under Section 18A(5) of the Income-tax Act
Patna High Court
- Cites 10 - Cited by 0 -
1954 26 ITR 573 Patna
- Full Document
Act." Rule 5 of the Assam Agricultural Income-tax Rules, 1939, provides that :- "In respect of the agricultural income from ... Indian Income-tax Act empowers the Central Government, by Notification, to make exemptions in respect of income-tax. By Notification
Calcutta High Court
- Cites 14 - Cited by 0 -
1945 13 ITR 295 Cal
- Full Document
sale, which is agricultural income within the meaning of the Indian Income-tax Act ascertainable by computing the income from ... composite income both for the purpose of income-tax as under the Central as also the State Act. Acting
Gauhati High Court
- Cites 25 - Cited by 0 -
(2005) 197 CTR Gau 659
- A Roy - Full Document
Act defines 'standard acre'). Agricultural income-tax shall not be payable on that part of the total agricultural income ... assessment of agricultural income-tax under this Act" (after the amendment under Madras Act 51 of 1961) We shall also
Madras High Court
- Cites 24 - Cited by 0 -
AIR 1964 Mad 556
- Jagadisan - Full Document
agricultural income as deļ¬ned for the purposes of -the enactments relating to Indian income--tax. The Income-tax Act ... evasion of income--tax. **--5--'5--" Thus, the validity of section 23A, Income-tax Act, 1922, which provided for super
Law Commission Report
- Cites 27 - Cited by 0 - Full Document
only income that may not be included in the total income is the agricultural income. Agricultural income is defined ... only income that may not be included in the total income is the agricultural income. Agricultural income is defined
Income Tax Appellate Tribunal - Nagpur
- Cites 15 - Cited by 0 -
1999 71 ITD 231 Nag
- Full Document
Assam Agricultural Income-tax Act, 1939 (Assam Act IX of 1939). 6. Whether the income of the accounting year ... Assam Agricultural Income-tax Act, 1939 (Assam Act IX of 1939). 9. Is the income derived from the Chakla Roshanabad
Calcutta High Court
- Cites 24 - Cited by 0 -
1949 17 ITR 220 Cal
- Full Document
Section 8 of the U. P. Agricultural Income-tax Act, the income from the property which is held under trust ... agricultural income ' has the same meaning as is assigned to it in the Indian Income-tax Act, 1922, and which
Allahabad High Court
- Cites 15 - Cited by 0 -
1980 121 ITR 806 All
- C Singh - Full Document
liable to be taxed under the Mysore Agricultural Income Tax Act, 1955 and not under the Act. In Mallikarjunappa ... made under the Travancore Cochin Agricultural Income Tax Act, 1950 as amended by Kerala .Act
Karnataka High Court
- Cites 18 - Cited by 0 -
AIR 1971 Kant 50
- G Bhat - Full Document
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