https://www.taxtmi.com/caselaws?id=174566 A statutory time-limit for the Tribunal to refer a case to the High Court was held directory, because treating it as mandatory would let the Tribunal's default defeat a party's substantive right to have questions of law decided. The Court also treated information from an authoritative judicial decision as "definite information" for reassessment purposes under Section 34. On the exemption issue, forestry income was held to be agricultural income where the land was subjected to real operations involving skill and labour on the land itself, such as clearing, channel cutting, and sowing, even without ordinary tillage. en-us Wed, 27 May 1953 00:00:00 +0530 Sat, 10 Oct 2015 12:35:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174566 A statutory time-limit for the Tribunal to refer a case to the High Court was held directory, because treating it as mandatory would let the Tribunal's default defeat a party's substantive right to have questions of law decided. The Court also treated information from an authoritative judicial decision as "definite information" for reassessment purposes under Section 34. On the exemption issue, forestry income was held to be agricultural income where the land was subjected to real operations involving skill and labour on the land itself, such as clearing, channel cutting, and sowing, even without ordinary tillage. Case-Laws Income Tax Wed, 27 May 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174566