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definition of "agricultural income" by Taxation Laws (Amendment) Act, 1970, the income derived from agricultural land (which included income derived ... sale of agricultural land is "revenue derived from land" within the meaning of clause (a) of the definition of "agricultural
Andhra High Court
- Cites 15 - Cited by 0 -
1988 169 ITR 174 AP
- B J Reddy - Full Document
definition of agricultural income' contained in S. 2(1) of the Indian Income-tax Act will be agricultural income under ... derived from land by agriculture within the meaning of the definition of agricultural income given in the Indian Income
Supreme Court of India
- Cites 36 - Cited by 116 -
1957 AIR 768
- Full Document
limitations of s. 14 and to the definition of 'agricultural land' and 'agricultural tribe' and this read in conjunction with ... Land Act, 1900, as amended by Act 1 of 1907 defined `Land' as follows: "The expression 'land' means land which
Supreme Court of India
- Cites 25 - Cited by 113 -
1963 AIR 553
- Full Document
land but only 'agricultural land' that is excluded from the definition of assets. Therefore, it is imperative to give reasonable ... unreasonable conclusion to which too wide a definition of "agricultural land" would naturally lead to, the Full Bench
Supreme Court of India
- Cites 8 - Cited by 29 -
1977 AIR 113
- Full Document
retrospectively amended definition of "agricultural income" the condition that the rent or revenue derived from land used for agricultural purposes ... amendment only such land from which the income derived was agricultural income was excluded from the definition of "capital asset
Bombay High Court
- Cites 45 - Cited by 8 -
1981 128 ITR 87 Bom
- Madon - Full Document
agricultural land which takes within its sweep partition of homestead lands has to abate. 14. Definition of the term 'consolidation ... legislature has defined 'agricultural land', 'consolidation' and 'land' in Section 2 of the Act, The definition of 'land
Orissa High Court
- Cites 26 - Cited by 7 -
AIR 1983 Ori 114
- P Mohanti - Full Document
though cultivated bamboo garden would fall within the definition of 'Agricultural land ... cultivated bamboo garden would fall within the definition of 'Agricultural land' in Section 2(b) of the Act and cannot
Supreme Court of India
- Cites 8 - Cited by 5 -
1978 AIR 1072
- Full Document
learned Government Pleader has tried to postulate that an agricultural land at one time need not continue as such ... dwelling houses;" In the very expression of the definition of 'agricultural land' it need not always be used for that
Andhra High Court
- Cites 24 - Cited by 3 -
1996 (3) ALT 793
- B Somasekhara - Full Document
petitioners' salt lands are to be treated as agricultural lands, the definition of 'land ... agricultural lands by merely enlarging the definition of 'agricultural land'. 4. In view of the allegations in the writ petition
Andhra High Court
- Cites 20 - Cited by 3 -
AIR 1975 AP 262
- A Kuppuswami - Full Document
That the word 'agricultural land' has to be construed in the context of the definition of 'agricultural income' as refined ... determining whether a land came within the definition of agricultural land under section 2(e)(1) of the Wealth
Delhi High Court
- Cites 27 - Cited by 2 -
ILR 1973 Delhi 298
- M Ansari - Full Document
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