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agricultural income as defined for the
purpose of the enactments relating to Indian income-tax. In the Indian
Income-tax ... definitions in that the Bihar Agricultural Income-tax Act purported to
tax income from land which is either assessed
Patna High Court
Kerala Agricultural Income-tax Act (20 of 1950), ss. 2 and
5-Income-tax Act ... income made by the income-tax authorities acting under the
Central Income-tax Acts. The Agricultural Income-tax
Officer
Supreme Court of India
Act of 1922) read with
the Income-tax Rules, 1922, and agricultural income-tax was
levied only in respect ... down in the Act of 1922 read with Income-tax
Rules, 1922 and agricultural income-tax was levied only
Supreme Court of India
Agricultural Income-tax, Quilon. Those
appeals are still pending.
On March 30, 1961, the Agricultural Income-tax (Amendment)
Act ... agricultural income' from
what it is in
835
the Income-tax Act. The provisions of the Income-tax Act
Supreme Court of India
income-tax and which was not
inconsiderable compared to the then low rates of income-tax. The
imposition of income- ... income derived is agricultural
income."
14. The change thus made was that while originally agricultural land,
whether agricultural income
Bombay High Court
Indian income-tax would
not only mean the Income-tax Act but also the Income-tax Rules. Section ... income made by the income-tax authorities acting under the
Central Income-tax Acts. The Agricultural Income-tax Officer
Gauhati High Court
forest trees, if
and when agricultural income-"Agriculture", Meaning of-
Indian Income-tax Act ... meaning of the definition of
agricultural income given in the Indian Income-tax Act.
This argument, however, does not take
Supreme Court of India
income made by the income-tax authorities acting under the
Central Income-tax Act. The Agricultural Income-tax Officer ... income made by the income-tax authorities acting under the
Central Income-tax Acts",
32. the Advocate-General contends that
Kerala High Court
amount of income-tax determined in accordance
with sub-cl. (ii) shall be the income-tax chargeable in respect ... agricultural
income of the petitioner with the net income and levied income-tax only
on the total income as provided
Karnataka High Court
Agricultural Income Tax Act, which
definition was in conformity with the definition in the
Indian Income-tax Act ... Agricultural Income-tax,
Kerala (1) that such expenses were allowable under s. 5(j)
of the Agricultural Income-tax Act
Supreme Court of India
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