https://www.taxtmi.com/caselaws?id=177808 Agricultural income requires land to be actually used for agricultural purposes; spontaneous forest growth without cultivation or agricultural operations does not qualify, so proceeds from forest trees were taxable. A fixed malikana arising from historical surrender of proprietary rights, and payable irrespective of agricultural use or profits, was also not agricultural income. By contrast, rent from agricultural land retained its character as agricultural income in the hands of a mortgagee in possession who was entitled to collect it, because the exemption attaches to the income itself rather than the recipient's status. The legal position distinguished taxable forest produce and malikana from exempt rent collected from agricultural land. en-us Mon, 12 Jul 1948 00:00:00 +0530 Tue, 19 Jan 2016 16:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177808 Agricultural income requires land to be actually used for agricultural purposes; spontaneous forest growth without cultivation or agricultural operations does not qualify, so proceeds from forest trees were taxable. A fixed malikana arising from historical surrender of proprietary rights, and payable irrespective of agricultural use or profits, was also not agricultural income. By contrast, rent from agricultural land retained its character as agricultural income in the hands of a mortgagee in possession who was entitled to collect it, because the exemption attaches to the income itself rather than the recipient's status. The legal position distinguished taxable forest produce and malikana from exempt rent collected from agricultural land. Case-Laws Income Tax Mon, 12 Jul 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177808