https://www.taxtmi.com/caselaws?id=184165 Income from tendu leaves was agricultural income only to the extent it was derived from pruning of wild tendu shrubs on land used for agricultural purposes and assessed to land revenue or local rate. Pruning was treated as a cultivation operation in a legal and technical sense because it contributed to growth of the leaves, but mere collection and burning of dead leaves, twigs and thorns was not cultivation or agriculture. Profits from trading in tobacco and from purchase and sale of leaves were not agricultural income. Exemption therefore attached only to the proved agricultural component of the tendu-leaf profits, with the balance remaining taxable. en-us Wed, 21 Jun 1939 00:00:00 +0530 Thu, 30 Jun 2016 18:46:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184165 Income from tendu leaves was agricultural income only to the extent it was derived from pruning of wild tendu shrubs on land used for agricultural purposes and assessed to land revenue or local rate. Pruning was treated as a cultivation operation in a legal and technical sense because it contributed to growth of the leaves, but mere collection and burning of dead leaves, twigs and thorns was not cultivation or agriculture. Profits from trading in tobacco and from purchase and sale of leaves were not agricultural income. Exemption therefore attached only to the proved agricultural component of the tendu-leaf profits, with the balance remaining taxable. Case-Laws Income Tax Wed, 21 Jun 1939 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184165