https://www.taxtmi.com/caselaws?id=5825 Article 366(1) refers to the income-tax enactments in force when the definition is applied, not to a frozen 1950 or 1922 version of the law. On that construction, Parliament may define agricultural income under the operative income-tax statute, and the 1961 Act validly excludes agricultural land situated in municipal or specified urban areas from that concept. Income arising from the transfer of such land therefore falls outside the constitutional and statutory definition of agricultural income and is chargeable to capital gains tax; the challenge was rejected and the amendments were upheld. en-us Tue, 28 Nov 2000 00:00:00 +0530 Wed, 25 Feb 2015 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5825 Article 366(1) refers to the income-tax enactments in force when the definition is applied, not to a frozen 1950 or 1922 version of the law. On that construction, Parliament may define agricultural income under the operative income-tax statute, and the 1961 Act validly excludes agricultural land situated in municipal or specified urban areas from that concept. Income arising from the transfer of such land therefore falls outside the constitutional and statutory definition of agricultural income and is chargeable to capital gains tax; the challenge was rejected and the amendments were upheld. Case-Laws Income Tax Tue, 28 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5825