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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 30 - Cited by 120 -
1963 AIR 553
- N R Ayyangar - 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 0 -
ILR 1973 Delhi 298
- M Ansari - 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 40 -
1977 AIR 113
- M H Beg - Full Document
Government had no intention to include agricultural land in the definition of urban land in section ... Union Government intended to include agricultural land in the definition of urban land for area except the State
Income Tax Appellate Tribunal - Amritsar
- Cites 30 - Cited by 0 -
2006 97 ITD 482 Asr
- Full Document
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
that Additional District Judge did not consider the definition of 'agricultural land' and 'urban immoveable property' as defined in Section ... bring it within the definition of 'agricultural land'. As per the documentary evidence of respondents themselves, this land in Khasra
Punjab-Haryana High Court
- Cites 25 - Cited by 0 - 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 49 - Cited by 152 -
1957 AIR 768
- N H Bhagwati - 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 12 -
1978 AIR 1072
- R S Sarkaria - 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 32 - Cited by 1 -
AIR 1983 Ori 114
- P Mohanti - Full Document
till April 1, 1970, agricultural land in India was not included within the definition of "capital assets" and, therefore ... gains arising from transfer of agricultural lands as mentioned in the definition of "agricultural income", particularly, proviso, clause
Gujarat High Court
- Cites 29 - Cited by 1 -
1975 98 ITR 237 Guj
- Divan - Full Document
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