https://www.taxtmi.com/caselaws?id=188390 Agricultural income requires land-related activity involving human skill and labour; receipts from forest produce taken from spontaneous growth or uncultivated forests do not satisfy that test and are taxable. Interest recovered on arrears of agricultural rent was treated as sufficiently connected with the rent itself and therefore qualified as agricultural income. Recurring receipts from sale of standing timber and allied forest produce were treated as income rather than capital realisation because they arose annually without depletion of the forest land as a capital asset. Bazar dues from temporary stalls and nazrana receipts were not shown to arise from agriculture, so the exemption claim failed. 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 Agricultural income requires land-related activity involving human skill and labour; receipts from forest produce taken from spontaneous growth or uncultivated forests do not satisfy that test and are taxable. Interest recovered on arrears of agricultural rent was treated as sufficiently connected with the rent itself and therefore qualified as agricultural income. Recurring receipts from sale of standing timber and allied forest produce were treated as income rather than capital realisation because they arose annually without depletion of the forest land as a capital asset. Bazar dues from temporary stalls and nazrana receipts were not shown to arise from agriculture, so the exemption claim failed. Case-Laws Income Tax Wed, 04 Sep 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188390