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1 - 10 of 12 (0.48 seconds)Section 80CCA in The Income Tax Act, 1961 [Entire Act]
Section 80G in The Income Tax Act, 1961 [Entire Act]
Section 263 in The Income Tax Act, 1961 [Entire Act]
Section 5 in The Income Tax Act, 1961 [Entire Act]
Section 15 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
K.J. Joseph And Ors. vs Income-Tax Officer, A Ward on 4 April, 1979
11. Expressing a similar view in the case of K. J. Joseph (supra), the Karnataka High Court held that the inclusion of agricultural income in the computation of total income for purposes of determining the rate at which non-agricultural income is to be taxed, is not unconnected with the object of the taxing statute. This decision too suggests that the agricultural income may have a bearing upon the determining of the tax liability of a person having non-agricultural income chargeable to tax.
Manubhai A. Sheth And Others vs N.D. Nirgudkar, 2Nd Income-Tax ... on 18 June, 1980
In this behalf, Mr. Varma made reference to Supreme Court decisions in CIT v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466, Chandulal Harjiwan Das v. CIT [1967] 63 ITR 627, Kerala High Court decision in the case to K. J. Joseph v. ITO [1980] 121 ITR 178, Bombay High Court decision in Manubhai A. Sheth v. N. D. Nirgudkar, 2nd ITO [1981] 128 ITR 87 and Punjab & Haryana High Court decision in Ravi Kumar Mehrav.