https://www.taxtmi.com/caselaws?id=188391 The court held that the income from the sale of Sal trees could be treated as agricultural income under the Bengal Agricultural Income-tax Act, 1944. The court concluded that the land was used for agricultural purposes due to the regular forestry operations, which involved significant human efforts. The question was answered in the affirmative, with each party bearing its own costs. Justice DAS concurred with the judgment. 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 The court held that the income from the sale of Sal trees could be treated as agricultural income under the Bengal Agricultural Income-tax Act, 1944. The court concluded that the land was used for agricultural purposes due to the regular forestry operations, which involved significant human efforts. The question was answered in the affirmative, with each party bearing its own costs. Justice DAS concurred with the judgment. Case-Laws Income Tax Thu, 29 Jan 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188391