| Case ID |
ea0ea2c9-3707-479e-8094-5ce01ecc3984 |
| Body |
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| Case Number |
CIVIL APPEAL NO. 405 OF 1965 |
| Decision Date |
Sep 30, 1966 |
| Hearing Date |
|
| Decision |
The Supreme Court dismissed the appeal by the State of Uttar Pradesh, affirming the High Court's ruling in favor of the respondent, Yashpal Singh. The Court held that the assessing authority had the discretion to determine the expenses incurred in raising the crop and should not be limited to the amounts actually claimed by the respondent. The judgment clarified that the assessing authority could estimate expenses based on the higher yield determined by them, allowing for a more accurate assessment of agricultural income tax. The Court concluded that the High Court's interpretation of the law was correct, and the appeal was dismissed with costs. |
| Summary |
In the case of State of Uttar Pradesh vs. Yashpal Singh, the Supreme Court addressed issues under the Agricultural Income Tax Act, 1948 regarding the assessment of agricultural income tax. The case revolved around the determination of agricultural income and the allowable expenses for cultivation. The respondent, Yashpal Singh, claimed specific expenses which were contested by the State. The Supreme Court emphasized the assessing authority's power to estimate allowable expenses in relation to the actual yield of crops, rather than being strictly bound by the amounts claimed by the assessee. This ruling serves as a critical precedent in agricultural tax assessments, highlighting the importance of fair and accurate income determination in accordance with the Agricultural Income Tax Act. The decision reinforces the need for flexibility in assessing claims under agricultural laws, contributing to the evolving landscape of tax jurisprudence in India. Keywords: Agricultural Income Tax, Supreme Court, Tax Assessment, Legal Precedent, Agricultural Law. |
| Court |
Supreme Court of India
|
| Entities Involved |
Not available
|
| Judges |
J.C. SHAH,
V. RAMASWAMI,
V. BHARGAVA
|
| Lawyers |
C.B. Agarwala,
O.P. Rana,
B.C. Misra,
M.V. Goswami,
S.S. Shukla
|
| Petitioners |
State of Uttar Pradesh
|
| Respondents |
Yashpal Singh
|
| Citations |
1975 SLD 364,
(1975) 32 TAX 147,
(1967) 63 ITR 216
|
| Other Citations |
Not available
|
| Laws Involved |
Agricultural Income Tax Act, 1948
|
| Sections |
6(2)(b),
6(2)(b)(iv)
|