https://www.taxtmi.com/caselaws?id=238951 Receipts derived directly from agricultural operations on leased land retained the character of agricultural income because the immediate source was cultivation activity, including crop growing, input purchases, wage payments, greenhouse use, and sale of produce. The fact that the assessee did not own the land did not change the nature of the income for income-tax purposes on these facts. The Karnataka Land Reforms Act restriction was treated as irrelevant to characterisation of the receipts. The addition treating the amounts as income from other sources was therefore not sustainable, and the assessee's treatment as agricultural income was upheld. en-us Fri, 07 Sep 2012 00:00:00 +0530 Tue, 28 Apr 2026 10:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238951 Receipts derived directly from agricultural operations on leased land retained the character of agricultural income because the immediate source was cultivation activity, including crop growing, input purchases, wage payments, greenhouse use, and sale of produce. The fact that the assessee did not own the land did not change the nature of the income for income-tax purposes on these facts. The Karnataka Land Reforms Act restriction was treated as irrelevant to characterisation of the receipts. The addition treating the amounts as income from other sources was therefore not sustainable, and the assessee's treatment as agricultural income was upheld. Case-Laws Income Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238951