https://www.taxtmi.com/caselaws?id=188390 The note clarifies that 'agricultural income' requires produce or receipts to arise from active human skill, labour or cultivation of land; forest produce from spontaneous growth is therefore not agricultural income and is taxable. Interest on arrears of agricultural rent, being incident to rent and connected to agricultural tenancy, is treated as agricultural income and exempt following local precedent. Receipts from annual sale of timber and tendu leaves are revenue receipts, not capital receipts. Bazar dues and nazrana from temporary stalls on agricultural land are non agricultural receipts absent evidence to the contrary; burden of proof lies with the assessee. en-us Wed, 04 Sep 1946 00:00:00 +0530 Tue, 29 Nov 2016 14:37:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188390 The note clarifies that 'agricultural income' requires produce or receipts to arise from active human skill, labour or cultivation of land; forest produce from spontaneous growth is therefore not agricultural income and is taxable. Interest on arrears of agricultural rent, being incident to rent and connected to agricultural tenancy, is treated as agricultural income and exempt following local precedent. Receipts from annual sale of timber and tendu leaves are revenue receipts, not capital receipts. Bazar dues and nazrana from temporary stalls on agricultural land are non agricultural receipts absent evidence to the contrary; burden of proof lies with the assessee. Case-Laws Income Tax Wed, 04 Sep 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188390