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of <h1>High Court: Coconut Thopes Income Not Agricultural.</h1> The High Court of Madras ruled against the assessee for the assessment years 1974-75 and 1975-76, determining that income from coconut thopes is not ... Agricultural Income, Income From Coconut Thopes, Reference The High Court of Madras delivered a judgment against the assessee for the assessment years 1974-75 and 1975-76. The court considered similar questions in a previous case and ruled in favor of the Revenue. The questions raised were related to income from coconut thopes, coir and toddy businesses, and agriculture. The court concluded that the income from coconut thopes is not agricultural income.
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