Agricultural Income-tax

Tamil Nadu Agricultural Income-tax Act, 1955.

Agricultural income-tax - Hindu undivided family-Claim for partition-No assessment earlier as Hindu undivided family-Assessment on family

Whether valid

Madras Agricultural Income-tax Act, 1955, S. 29(1).

Capital or revenue receipt and expenditure-Trees planted for sale-Sale proceeds Whether revenue receipt-Expenses of planting and maintenance Whether revenue expenditure-Whether expenses should be incurred in previous year-allowance of expenses of prior years in certain ventures ventures Agricultural Income-tax Act, 1950, S. 5.

Deductions-Tea estate-Houses owned by assessee occupied by employees-Some paying rent-Whether depreciation and repair charges for all the houses allowable -Agricultural Income-tax Act (Kerala), 1950, Ss. S(d), (j) & 12.

Process ordinarily employed by the cultivator Meaning and tests Tamarind Process employed for removing fibre and seeds Indian Income tax Act, 1922, S. 2 (1) (b) (ii).

Agricultural Income-tax Agricultural Income-tax-Legislative powers-State Legislature-Income from tea plantations-Scope of legislative power

Provision disentitling deduction of expenditure in the upkeep or maintenance of immature plants from which no income derived during previous year-Whether applies to computation of income from tea plantations-Kerala Agricultural Income-tax Act, 1950, S. 5, Expl. 2

Indian Income-tax Act, 1922, Ss. 10(2)(xv) & 59-Indian Income-tax Rules, 1922, rr. 23 & 24

Constitution of India, Sch. VII, List II, entry 46.

Agricultural Income-tax Agriculture Income-tax-Legislative powers-State Legislature Provision disentitling deduction of expenditure incurred in the cultivation, upkeep or maintenance of immature plants from which no income is derived during the previous year-Competency-Provision whether discriminatory-"Income", meaning of

Kerala Agricultural Income-tax Act, 1950, S. 5, Explanation 2-Constitution of India, Art. 14 ; Sch. VII, List I, entry 82 ; List II, entry 46.

Agricultural Income-tax Agricultural income-Lands granted as tax free-Subsequent imposition of quit rent and royalty cess - Whether land "assessed to land revenue"

Income, whether agricultural

Travancore-Cochin Income-tax Act, 1950; S. 2(a)-Income-tax Act, 1922, S. 2(1).

Agricultural Income-tax Agricultural income-Bidi manufacture-Pollarding and coppicing of tendu shrubs-Whether agricultural operation-Income-tax Act, 1922, S. 2(1).

One-fourth of net revenue collections given in perpetuity by way of pension-Whether agricultural income-Indian Income-tax Act, 1922, S. 2(1)(a)-[Kunwar Trivikram Narain Singh v. Commissioner of Income-tax (1961) 41 I T R 150 reversed].

Set aside as without jurisdiction-Subsequent amendment of statute with retrospective effect-Review-Effect of cancellation of order setting aside assessment-Limitation-U. P. Agricultural Income tax Act, 1948, S. 2 (4-a)-U. P. Agricultural Income-tax (Amendment) Act, 1956, Ss. 2 & 11.

Agricultural Income-tax Agricultural Income-Recovery of tax-Assessment under Hyderabad Agricultural Income-tax Act-Repeal of Act-Recovery of taxes whether permissible-Issue of demand notice in 1955

Recovery in 1961 whether time-barred-Hyderabad General Clauses Act, 1308-F., S. 3-Hyderabad Agricultural Income-tax Act, 1950, S.34(5).

Agricultural Income-tax Gift-Donor, in statement before Revenue Officer, binding himself for payment of tax for gifted property, and mutation attested on that understanding-Held (by Full Board) that donor continues to be liable for agricultural income-tax for all times-Subsequent statement by him resiling from previous commitment does not alter position.

Collector accepting a transaction as having been entered into bona fides-Order not to take effect retrospectively.

Agricultural Income-tax Legal owner is to be taxed according to law.