https://www.taxtmi.com/caselaws?id=175733 Income from casuarina plantations was treated as agricultural income because the plants were raised from land used for agricultural purposes through preparation of soil, planting, watering, pruning and sustained cultivation. The Court held that "agriculture" is not confined to food crops or to the narrow sense of tilling open fields, but extends to the raising of useful or valuable products from the soil by human labour and skill. Casuarina growth was therefore the result of cultivation rather than spontaneous forest growth, and the income was exempt under Section 4(3)(viii) of the Indian Income-tax Act, 1922. en-us Thu, 02 Feb 1950 00:00:00 +0530 Fri, 04 Dec 2015 10:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175733 Income from casuarina plantations was treated as agricultural income because the plants were raised from land used for agricultural purposes through preparation of soil, planting, watering, pruning and sustained cultivation. The Court held that "agriculture" is not confined to food crops or to the narrow sense of tilling open fields, but extends to the raising of useful or valuable products from the soil by human labour and skill. Casuarina growth was therefore the result of cultivation rather than spontaneous forest growth, and the income was exempt under Section 4(3)(viii) of the Indian Income-tax Act, 1922. Case-Laws Income Tax Thu, 02 Feb 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175733