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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 50 - Cited by 242 -
1957 AIR 768
- N H Bhagwati - 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 24 - Cited by 134 -
1963 AIR 553
- N R Ayyangar - 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 23 - Cited by 14 -
1988 169 ITR 174 AP
- B J Reddy - 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 9 - Cited by 31 -
1977 AIR 113
- M H Beg - 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 11 - Cited by 0 - 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 38 - Cited by 0 -
2006 97 ITD 482 Asr
- 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 83 - Cited by 80 -
1981 128 ITR 87 Bom
- Madon - Full Document
Lok Sabha Debates Discussion On The Finance Bill, 2001.(Bill Passed) on 25 April, 2001
Lok Sabha Debates
- Cites 0 - Cited by 0 - Full Document
years, agricultural operations have been extended to lands in terai areas or cantonments, forest lands, etc., where the land ... under the abovementioned definition of agricultural income. Accordingly, income derived by agricultural operations on such lands is presently outside
Karnataka High Court
- Cites 35 - Cited by 12 -
ILR 1987 KAR 1088
- K Puttaswamy - 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 37 - Cited by 12 -
1975 98 ITR 237 Guj
- Divan - Full Document
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