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...Roy, [1957] 32 ITR 466 (SC). The assessee also incidentally relied upon the..., [1957] 32 ITR 466, the activity carried out by the assessee was not an agricultural activity. On the basis of this law of the land laid down by the Supreme Co..., [1957] 32 ITR 466. It has been contended that the Supreme Court has, in very many details, discussed the concept of agriculture.”2. The Tribunal...
...ratio laid down by Honble Supreme Court in the case of Raja Bonoy Kumar Suhas Rai (1957) 32 ITR 466 (SC) according to...order of Honble Supreme Court in the case of M/s Raja Binoy Kumar Suhas Rai 32 ITR 466 (SC), wherein, Honble Supreme Court has defined the agricultural activities. The conclusion...32 ITR 466 (SC) and ITAT in the case of Sudhisha Farm Nursery is appreciated and I am fully convince d that activities done by the appellant are in the nature of business activities which...
...had an occasion to express its view as to agricultural land in the case of CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 (SC). T...Kumar Sahas Roy's case [1957] 32 ITR 466 (SC), at pp. 507-508 of the report, observed that agriculture is the basic idea underlying the...of a municipality or town, etc. The Gujarat High Court in the case of CIT v. Manilal Somnath [1977] 106 ITR 917, held...
...Roy (1957) 32 ITR 466 (SC).] Therefore, so far as the present case is concerned, it cannot be said that the issue was a debatable one...OnLine Mad 343, (1981) 130 ITR 385 (Mad), Andhra Pradesh High Court in Warner Hindustan Limited v. Commissioner Of Income-Tax.... 1987 SCC OnLine AP 473, (1988) 171 ITR 224, Kerala High Court in Federal Bank Ltd. v. CIT...
...Sahas Roy, [1957] 32 ITR 466 (SC), pointed out that the mere regeneration or preservation of trees could not be said to be expenditure of human skill and labour upon the land itself and operations...Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy, [1957] 32 ITR 466 (SC). In our opinion, that decision has no bearing on the question to...) observed as to what the above earlier decision decided, in the following terms (page 136):“In Raja Benoy Kumar Sahas Roy's case, [1957] 32 ITR 466 (SC) the question before this court was...
...of CIT Vs Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) would apply to the facts of the case...relying on the decision of Hon'ble Supreme Court in the case of CIT vs. Raja Benoy Kumar Sahasrai [1957] 32 ITR 466 (...ITR 466 (SC), are not to be found to have performed during this laboratory stage. It goes without saying that the process in the laboratory doesn't answers description of agriculture...
...of CIT Vs Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) would apply to the facts of the case...relying on the decision of Hon'ble Supreme Court in the case of CIT vs. Raja Benoy Kumar Sahasrai [1957] 32 ITR 466 (...ITR 466 (SC), are not to be found to have performed during this laboratory stage. It goes without saying that the process in the laboratory doesn't answers description of agriculture...
...Supreme Court in the case of CIT Vs Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) would apply to the facts...[1957] 32 ITR 466 (SC), further submitted that till generation of Plantlets from Suckers the basic operations i.e. tilling of the land...Sahasrai [1957] 32 ITR 466 (SC), are not to be found to have performed during this laboratory stage. It goes without...
...Supreme Court in the case of CIT Vs Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) would apply to the facts...[1957] 32 ITR 466 (SC), further submitted that till generation of Plantlets from Suckers the basic operations i.e. tilling of the land...Sahasrai [1957] 32 ITR 466 (SC), are not to be found to have performed during this laboratory stage. It goes without...
...of CIT Vs Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) would apply to the facts of the case...relying on the decision of Hon'ble Supreme Court in the case of CIT vs. Raja Benoy Kumar Sahasrai [1957] 32 ITR 466 (...ITR 466 (SC), are not to be found to have performed during this laboratory stage. It goes without saying that the process in the laboratory doesn't answers description of agriculture...
...Supreme Court in the case of CIT Vs Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) would apply to the facts...[1957] 32 ITR 466 (SC), further submitted that till generation of Plantlets from Suckers the basic operations i.e. tilling of the land...Sahasrai [1957] 32 ITR 466 (SC), are not to be found to have performed during this laboratory stage. It goes without...
....-Tax v. Raja Benoy Kumar Sahas Roy, 1957 (32) ITR. 466 (SC.) and C.W.T v. Officer-in-charge (Court of Wards...). Paigah, (1976) 105 ITR. 133 (SC), and by us in Kalpaka Oil Mills (In..., Ernakulam., (1966) 59 ITR. 145, this Court found that 34 trees in a total area of 57 cents on the M.G Road, Ernakulam did not make the property an agricultural property. The density of trees in that...
..., [1957] 32 ITR 466 (SC), urged that the Tribunal had correctly appreciated the legal position and the income derived by the assessee was agricultural...Benoy Kumar Sahas Roy's case, [1957] 32 ITR 466 (SC). The Supreme Court defined the scope of the term “agriculture” in the following...] 32 ITR 466 (SC) has held that integrated activity which constitutes agricultural is undertaken and performed in regard to any land that land can be said to have been used for agricultural purposes...
...out in this case. Further parameters set by the Honble Supreme Court in the case of Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) were not fulfilled in this case...
.... Further parameters set by the Hon'ble Supreme Court in the case of Raja Benoy Kumar Sahas Roy reported in 32 ITR 466 (SC) were not fulfilled in this case;2. The order of...
...Sahas Roy, [1957] 32 ITR 466 which was heard and decided along with two other appeals in Kames...CIT v. Raja Benoy Kumar Sahas Roy, [1957] 32 ..., [1957] 32 ITR 466.3. However, the assessing authority did not accept the appellant's plea, and hence held that the assessee's income was not ...
...“income” and the “land” is that the shooting of the films is done on the agricultural land. In Raja Benoy Kumar's case, [1957] 32 ITR 466(SC), even...the propositions laid down in the aforementioned two judgments, viz., Raja Benoy Kumar's case, [1957] 32 ITR 466(SC) and V.G.P Housing (P...Roy, [1957] 32 ITR 466. In the said decision, the Supreme Court was considering the definition of the term “agricultural income” as it was found in the Indian Income-tax Act, 1922...
...Court, after referring to the decision in the case of Raja Benoy Kumar Sahas Roy's case, [1957] 32 ITR 466 (SC), observed that the question...in the case of CIT v. Raja Benoy Kumar Sahas Roy, [1957] 32 ITR 466, where it was held that agriculture in its primary sense meant the...observations of the Supreme Court at page 505 of the report ([1957] 32 ITR 466), which were as follows:“In order that an income derived by the assessee should fall within the definition...
...Jyotikana vs CIT [26 ITR 424]; o Benoykumar vs CIT [24 ITR 70] affirmed CIT vs Benoykumar [32 ITR 466 (SC)] In this regard, looking at t...vs. CIT reported in 26 ITR 424 Benoykumar vs. CIT reported in 24 ITR 70 which has been affirmed by Honble Supreme Court reported in 32 ITR 466 3. Ld.... Ld. Counsel for assessee submitted that issue stands squarely covered by decision of Honble Delhi High Court in the case of DDIT versus Ericsson AB reported in 343 ITR 370. He...
...CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 (SC) and...Board of Agricultural Income Tax v. Sindhurani Chaudhurani [1957] 32 ITR 169 (SC); and6 ...):1 A.R Krishnamurthy v. CIT [1989] 176 ITR 417 (SC);2 R.K Palshikar (HUF) v. CIT [1988...