https://www.taxtmi.com/caselaws?id=180049 Income from toddy tapped from coconut trees is treated as agricultural income only where it accrues to the person who actually cultivates the trees or otherwise carries on the agricultural operations by which they are raised. A mere licence to tap trees and sell toddy, without ownership, leasehold interest, or participation in the agricultural operations, does not convert the later sale proceeds into agricultural income. The tax character therefore depends on the taxpayer's real connection with the land and cultivation, not on a bare right to market the toddy. en-us Mon, 05 Sep 1927 00:00:00 +0530 Tue, 15 Mar 2016 18:35:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=180049 Income from toddy tapped from coconut trees is treated as agricultural income only where it accrues to the person who actually cultivates the trees or otherwise carries on the agricultural operations by which they are raised. A mere licence to tap trees and sell toddy, without ownership, leasehold interest, or participation in the agricultural operations, does not convert the later sale proceeds into agricultural income. The tax character therefore depends on the taxpayer's real connection with the land and cultivation, not on a bare right to market the toddy. Case-Laws Income Tax Mon, 05 Sep 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=180049