https://www.taxtmi.com/caselaws?id=67859 Rent or compensation received for agricultural land during requisition, before final acquisition, was treated as agricultural income because the land continued to retain its agricultural character until vesting in the Government. The payment was regarded as a substitute for income that would have arisen from agricultural operations, not as income from a disconnected source. Interruption of cultivation did not alter the nature of the receipt, since it was paid in respect of agricultural land and in lieu of agricultural income. The receipt was therefore exempt under section 10(1). en-us Thu, 15 Dec 1983 00:00:00 +0530 Tue, 15 Mar 2011 10:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67859 Rent or compensation received for agricultural land during requisition, before final acquisition, was treated as agricultural income because the land continued to retain its agricultural character until vesting in the Government. The payment was regarded as a substitute for income that would have arisen from agricultural operations, not as income from a disconnected source. Interruption of cultivation did not alter the nature of the receipt, since it was paid in respect of agricultural land and in lieu of agricultural income. The receipt was therefore exempt under section 10(1). Case-Laws Income Tax Thu, 15 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67859