1981 (4) TMI 145

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..... rifying the accounts, the Agrl. ITO determined the net agricultural income for both the years at Rs. 14,992.00 and Rs. 15,179.00 respectively. The appellant-trust was assessed to agricultural income-tax under s. 17(3) r/w s. 4(b) of the Tamil Nadu Agrl. IT Act. The appellant preferred appeals to the Asstt. Commr. of Agrl. IT, questioning the disallowance of expenditure spent for Maheswara Pooja at .....

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..... cultural income of the trust is below Rs. 600 and therefore not liable to agricultural income-tax. Paragraph 4 of the assessment orders for both years reveals that the non-agricultural income of the trust is Rs. 587.64 and Rs. 359.40 respectively. This Tribunal had clearly held in ATA 107/77 etc. 6th Feb., 1979 in paragraph 16 as under: " 1. If a religious or charitable trust has been held to be .....

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..... is view of the matter, there may be some difficulties in bringing to tax the trusts which have only agricultural income or for that matter even trusts whose non-agricultural income is very marginal and so did not file returns before the Central Authorities. This situation cannot be avoided on the plain language of s. 4(b) as it stands and in the absence of rules or procedures under the Agrl. IT Ac .....

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