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“Section 2(9)(d)”

Section References (mined)Section 2Section 2(9)(d)2 judgments

The decision most relied on for Section 2(9)(d) is Dr. Motibhai D. Patel v. Commissioner of Income-tax (127 ITR 671), cited in 21 judgments on BharatTax.

Leading authorities on Section 2(9)(d)

Dr. Motibhai D. Patel v. Commissioner of Income-tax
127 ITR 671 · 1981 · High Court
21
citing judgments

If agricultural operations are being carried out on land at the time of sale and revenue records indicate it is agricultural land, a presumption arises that it is agricultural in character, which the revenue must rebut. Permission to convert land to non-agricultural use does not render it non-agricultural if not obtained before the sale.

Judgments citing Section 2(9)(d)

Purnand Ramchandra Mishra, Nagpur vs. DCIT, Central Circle 2(2), Nagpur

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 281/NAG/2023[2019-20]Status: DisposedITAT Nagpur28 Nov 2024AY 2019-20

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri K.M. GuptaFor Respondent: Shri Sandipkumar Salunke
Section 143(2)Section 143(3)Section 2(9)(D)Section 250Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY

Commissioner of Income Tax Delhi II vs. Medicare Investments Ltd

ITA - 840 / 2008HC Delhi20 Mar 2015

company” existed in the statute. However, several definitions were enacted. “Financial investment company” was inserted by the Finance (No. 2) Act, 1991. By Section 2(9)(d) it is defined as “a company whose gross total income consists mainly of income which is chargeable under the heads „Income from house