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1 - 10 of 16 (0.30 seconds)Section 25 in The Coffee Act, 1942 [Entire Act]
The Income Tax Act, 1961
Article 226 in Constitution of India [Constitution]
Section 34 in The Coffee Act, 1942 [Entire Act]
Section 5 in The Coffee Act, 1942 [Entire Act]
Section 3 in The Coffee Act, 1942 [Entire Act]
Puthutotam Estates (1943) Ltd. vs Agricutural Income-Tax Officer. on 15 April, 1960
The
judgment of Rajgopalan J. was reversed on appeal in
Puthuthottam Estates (1943) Ltd., v. Agricultural Income-Tax
Officer(1). Rajamannar C.J., and Jagadisan J. held that, if
the sale took place after 1st April 1954, tax was payable no
matter if the produce was of an earlier year but if the sale
took place earlier than that date, tax would not be payable
even if the price was realized later. In the Kerala High
Court distinction was made between entries under cash and
mercantile systems of bookkeeping.
Section 2 in The Coffee Act, 1942 [Entire Act]
Puthuthottam Estates (1943) Limited vs Agricultural Income-Tax Officer, ... on 6 August, 1957
In Puthuthottam Estates (1943) Limited
v. Agricultural Income-Tax Officer, Coimbatore,(1)
Rajagopalan J. held that there was nothing in the Madras
Plantations Agricultural Income-tax Act or the Rules
thereunder, which exempted produce gathered earlier than 1st
April, 1954 from taxation if payment was received in any
previous year relevant to an assessment year under the
Madras Plantations Agricultural Income-tax Act.