Search Results for "Agricultural income"

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Search Results for "Agricultural income"

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High Court

Gujarat High Court Allows Appeal for Enhancement of Compensation in Motor Accident Claim — Deceased Was Driving Motorcycle When Hit by Truck; Court Applies Multiplier of 14 and Adds 25% Future Prospects. The Court held that the Tribunal erred in applying multiplier of 13 instead of 14 and in not adding future prospects, enhancing compensation from Rs.3,53,200/- to Rs.7,02,400/- under Section 166 of the Motor Vehicles Act, 1988.

27 Mar 2026

The present appeal was filed by the original claimants under Section 173 of the Motor Vehicles Act, 1988, aggrieved by the judgment and award dated 19...

High Court

Karnataka High Court Quashes APMC Notices Requiring License for Poultry Feed Purchase — Food Grains for Personal Consumption Not 'Agricultural Produce' Under KAPMR Act, 1966. Purchase of food grains solely for feeding poultry is personal consumption, not trade, and does not require license under the Karnataka Agricultural Produce Marketing (Regulation) Act, 1966.

6 Nov 2024

The petitioners, Sri Lakshmi Poultry Complex and Kittur Chennamma Poultry Farm, are engaged in large-scale poultry farming, rearing around five lakh b...

Supreme Court

Supreme Court Partially Upholds Section 10(26AAA) of Income Tax Act, 1961 in Sikkim Tax Exemption Challenge. Gender-Based Proviso Denying Exemption to Sikkimese Women Marrying Non-Sikkimese Struck Down as Unconstitutional.

13 Jan 2023

The judgment concerns a writ petition under Article 32 challenging the constitutional validity of Section 10(26AAA) of the Income Tax Act, 1961, which...

Supreme Court

Supreme Court Allows Appeals in SARFAESI Auction Case, Reinstating DRT Order and Sale. High Court's Writ Jurisdiction Improper When Statutory Remedy Available; Auction Deposit Complied with Rules and Property Not Exempt as Agricultural Land Under Section 31(i) SARFAESI Act.

5 Jan 2023

The dispute arose from securitisation proceedings initiated by Indian Bank against M/s. Raus Constructions Private Ltd. after loan default. The bank c...

Supreme Court

Supreme Court Allows Appeal in Motor Vehicle Accident Claim, Restoring Compensation Based on Income Tax Returns. Income Tax Returns and Audit Reports Held Reliable Evidence for Determining Loss of Income Under Section 168 of Motor Vehicles Act, 1988, Overturning High Court's Use of Notional Income.

30 Sep 2022

The Supreme Court heard a civil appeal arising from a motor vehicle accident claim. The deceased, a businessman aged above 31 years, died in a collisi...

High Court

Bombay High Court Allows Petitioner in Income Tax Reassessment Case — Mushroom Farming Income Held Agricultural. Reassessment Notice Under Section 148 of Income Tax Act, 1961 Quashed as Based on Change of Opinion.

11 Apr 2018

The petitioner, Zuari Foods and Farms Pvt. Ltd., a private limited company engaged in mushroom farming, filed its income tax return for assessment yea...

High Court

Bombay High Court Allows PIL Against APMC for Illegal Construction Without Development Permission Under MRTP Act. Agricultural Produce Marketing Committee Not a Local Authority Under Section 2(15) of MRTP Act, Hence Not Exempt from Section 44.

3 Aug 2017

This Public Interest Litigation was filed by Goroba Pandurang Gadekar against the State of Maharashtra, Latur Municipal Corporation, Agricultural Prod...

High Court

High Court of Bombay at Goa Dismisses Revenue's Appeal in Capital Gains Tax Case — Land Held Agricultural Despite Sale to Resort Developer. The court affirmed that the land's actual agricultural use and revenue classification, not its potential for non-agricultural use, determine its character for exemption under Section 45 of the Income Tax Act, 1961.

9 Sep 2010

The case involves two tax appeals by the Commissioner of Income Tax against the respondents, Smt. Debbie Alemao and Shri Joaquim Alemao, who were co-o...

Supreme Court

Supreme Court Dismisses NCDC's Appeals in Income Tax Deduction Case — Dividends, Interest, and Service Charges Not 'Derived From' Long-Term Finance Business. The Court held that the restrictive phrase 'derived from' in Section 36(1)(viii) of the Income Tax Act, 1961, excludes ancillary income such as dividends, interest on deposits, and service charges from the deduction.

30 Nov -0001

The Supreme Court dismissed a batch of appeals filed by the National Cooperative Development Corporation (NCDC) against the Assistant Commissioner of ...

High Court

Bombay High Court Dismisses Writ Petition of Agricultural Societies Challenging Licence Cancellation Under Maharashtra APMC Act. Societies Failed to Establish Market Yard Despite Show-Cause Notice and Opportunity of Hearing.

30 Nov -0001

The petitioners, fourteen agricultural produce societies, filed a writ petition challenging the cancellation of their licences under the Maharashtra A...

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