https://www.taxtmi.com/caselaws?id=119896 Income from fruit sales qualifies as agricultural income only when derived from agricultural land through basic agricultural operations; subsequent activities qualify only if ancillary to and continuous with those operations. Where only a right to pluck fruit is acquired, without a lease of agricultural land or proof of basic agricultural operations, the receipts are assessable as business income. Depreciation on a car may be partly disallowed where the claimed hiring arrangement lacks supporting agreements or accounts, appears nominal, and personal use cannot be excluded. On the stated facts, fruit-sale income was treated as business income and partial depreciation disallowance was sustained. en-us Fri, 29 Sep 2006 00:00:00 +0530 Wed, 01 Aug 2012 00:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119896 Income from fruit sales qualifies as agricultural income only when derived from agricultural land through basic agricultural operations; subsequent activities qualify only if ancillary to and continuous with those operations. Where only a right to pluck fruit is acquired, without a lease of agricultural land or proof of basic agricultural operations, the receipts are assessable as business income. Depreciation on a car may be partly disallowed where the claimed hiring arrangement lacks supporting agreements or accounts, appears nominal, and personal use cannot be excluded. On the stated facts, fruit-sale income was treated as business income and partial depreciation disallowance was sustained. Case-Laws Income Tax Fri, 29 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119896