https://www.taxtmi.com/caselaws?id=169458 Income accruing after partition from lands situated in Pakistan did not qualify as exempt agricultural income in India merely because the lands had been assessed to land revenue in pre-partition British India. The relevant statutory expression required a present and subsisting assessment to land revenue within the territorial scope of the Indian Act, and a past assessment in British India was not enough after the lands passed to Pakistan. As the continued assessment under Pakistani law was not proved, the post-partition income could not retain agricultural character under the Indian income-tax law and was taxable. en-us Fri, 02 Sep 1955 00:00:00 +0530 Tue, 21 Apr 2015 13:13:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169458 Income accruing after partition from lands situated in Pakistan did not qualify as exempt agricultural income in India merely because the lands had been assessed to land revenue in pre-partition British India. The relevant statutory expression required a present and subsisting assessment to land revenue within the territorial scope of the Indian Act, and a past assessment in British India was not enough after the lands passed to Pakistan. As the continued assessment under Pakistani law was not proved, the post-partition income could not retain agricultural character under the Indian income-tax law and was taxable. Case-Laws Income Tax Fri, 02 Sep 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169458