https://www.taxtmi.com/caselaws?id=188391 Sale proceeds from Sal trees were held to constitute agricultural income where the forest was subjected to regular forestry operations involving human agency, skill and labour. The court distinguished income from a virgin forest or spontaneous growth from income generated by organised management of forest land, including planned felling in blocks, protection of new shoots and clearing of undergrowth. It held that agriculture under the Act is wider than mere cultivation, and that actual cultivation in the narrow sense is not indispensable if the land is actively managed in a forestry sense. The income was therefore treated as assessable agricultural income under the Act. en-us Thu, 29 Jan 1948 00:00:00 +0530 Tue, 29 Nov 2016 14:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188391 Sale proceeds from Sal trees were held to constitute agricultural income where the forest was subjected to regular forestry operations involving human agency, skill and labour. The court distinguished income from a virgin forest or spontaneous growth from income generated by organised management of forest land, including planned felling in blocks, protection of new shoots and clearing of undergrowth. It held that agriculture under the Act is wider than mere cultivation, and that actual cultivation in the narrow sense is not indispensable if the land is actively managed in a forestry sense. The income was therefore treated as assessable agricultural income under the Act. Case-Laws Income Tax Thu, 29 Jan 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188391