Understanding Agricultural Income and Related Tax Cases

Agricultural Income 2(1A)

Bacha F. Guzdar V. CIT - Dividend income from agricultural company
Sakarlal Naranlal V. CIT - Galka and Loofah
CIT Poona V. HG Date - Jaggery sold since no sugar mill
CIT V. Raja Benoy Kumar Sahas Roy - Spontaneous growth in forest 1. Primary and secondary
Premier Construction Co. Ltd. v. C.I.T. - Part income 10% from an agricultural company not agricultural income.
C.I.T. v. Maddi Venkatasubbayya - Income derived from selling processed agricultural products (tobacco) not agricultural income.

Application and Diversion

CIT V. Sital Dass Tirathdas - Consent decree - alimony
CIT V. Sunil J. Kinariwala - Trust
Raja Bejoy Singh Dudhuria V. CIT - Step mother

Income from House Property

C.I.T., West Bengal v. Biman Behari Shaw, Shebait - Even if not let out, ITO to proceed with notional income.

East India Housing V. CIT - Income heads are exclusive, no PGBP.

R.B. Jodhamal Kuthiala v. C.I.T - Custodian, no loss since.

Section 9

9(1)(i) - Income from business connection in India
9(1)(i) - Income from any property, asset, or source of income situated in India
9(1)(i) - Income from transfer of any capital asset in India
9(1)(ii) - Income which falls under the head salaries if it is earned in India
9(1)(iii) - Salary payable by the government to an Indian citizen/national for services rendered outside India
9(1)(iv) - Dividend paid by the Indian company outside India
9(1)(v) - Interest payable outside India
9(1)(vi) - Royalty payable outside India
9(1)(vii) - Fees for technical services

Vodafone International Holdings V. UOI

64. In computing the total income of any individual, there shall be included all such income as arises directly or indirectly.

(ii) to the spouse of such individual whether in cash or in kind, from a concern in which such individual has a substantial interest, possesses technical or professional qualification, and the income to the spouse is solely attributable to the possession.

Philip John Plasket Thomas V. CIT - Not husband and wife.

Mohini Thaper V. CIT - Nexus between gift and income.

Bata Kalyani V. CIT - Hardware store - Attributes of qualification.

J.M. Mokahsi V. CIT - Doctor wife - Both part of proviso.

V.V.R.N.M. Subbayya Chettiar v. C.I.T. - Karta of an HUF
Narottam and Parekh Ltd. v. CIT -

Deduction 57

iii Any other expenses (not being capital) laid out or expended solely for the purpose of making or earning such income.

C.I.T. v. Rajendra Prasad Moody - Loan interest, no dividend.

Salary 15,17

Ram Pershad v. C.I.T. - Managing director
C.I.T. v. L.W. Russel - Perquisite or not.