https://www.taxtmi.com/caselaws?id=183042 Agricultural income under the Income-tax Act, 1922 requires rent or revenue derived from land used for agricultural purposes, so income from fisheries and the sale of toddy, grass, moonj, patawar, forest trees and spontaneously growing mangoes was not treated as agricultural income where no cultivation or human contribution was shown. By contrast, interest recovered on arrears of rent of agricultural land was treated as part of revenue derived from land, because it arose as a statutory incident of the agricultural tenancy and the rent arrears. The article therefore distinguishes spontaneous natural produce from income traceable to agricultural land through the rent relationship. en-us Fri, 21 Feb 1947 00:00:00 +0530 Thu, 26 May 2016 18:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183042 Agricultural income under the Income-tax Act, 1922 requires rent or revenue derived from land used for agricultural purposes, so income from fisheries and the sale of toddy, grass, moonj, patawar, forest trees and spontaneously growing mangoes was not treated as agricultural income where no cultivation or human contribution was shown. By contrast, interest recovered on arrears of rent of agricultural land was treated as part of revenue derived from land, because it arose as a statutory incident of the agricultural tenancy and the rent arrears. The article therefore distinguishes spontaneous natural produce from income traceable to agricultural land through the rent relationship. Case-Laws Income Tax Fri, 21 Feb 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183042