https://www.taxtmi.com/caselaws?id=187830 Forest income from jagir forests was not agricultural income merely because the forests were managed, protected, or subjected to later acts such as pruning or cutting. The governing test under section 2(1)(ii) of the Rajasthan Agricultural Income-tax Act, 1953 required proof of basic agricultural operations on the land itself, such as tilling, sowing, planting, or hoeing, carried out with human skill and labour. Income from natural forest growth without such operations did not qualify, although income attributable to portions where planting after excavation or other basic operations were proved could still fall within the definition on the evidence. en-us Fri, 19 Aug 1960 00:00:00 +0530 Tue, 08 Nov 2016 16:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187830 Forest income from jagir forests was not agricultural income merely because the forests were managed, protected, or subjected to later acts such as pruning or cutting. The governing test under section 2(1)(ii) of the Rajasthan Agricultural Income-tax Act, 1953 required proof of basic agricultural operations on the land itself, such as tilling, sowing, planting, or hoeing, carried out with human skill and labour. Income from natural forest growth without such operations did not qualify, although income attributable to portions where planting after excavation or other basic operations were proved could still fall within the definition on the evidence. Case-Laws Income Tax Fri, 19 Aug 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187830