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<h1>Managing Partner's Remuneration Not Agricultural Income for Hindu Undivided Family</h1> The High Court of Kerala held that the remuneration received by the managing partner of a firm was not considered agricultural income for the Hindu ... Agricultural income - held that remuneration received by a person for managing agricultural property would not be agricultural income The High Court of Kerala ruled that the sum of Rs. 3,600 received as remuneration by the managing partner of a firm was not considered agricultural income for the Hindu undivided family. The court referred to relevant legal decisions to support its decision. The question was answered in favor of the assessee, and no costs were awarded.