https://www.taxtmi.com/caselaws?id=188574 Income from milk produced by milch cows maintained by the assessee was not treated as agricultural income because the expression "agriculture" was confined to its natural meaning and could not be extended to every activity connected with land. Rearing livestock and dairy farming were held to fall outside that meaning, so the income arising from such activity remained taxable rather than exempt under the Agricultural Income-tax Act, 1947. The Tribunal's view that the income was assessable was therefore affirmed. en-us Wed, 16 Aug 1961 00:00:00 +0530 Tue, 06 Dec 2016 17:34:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188574 Income from milk produced by milch cows maintained by the assessee was not treated as agricultural income because the expression "agriculture" was confined to its natural meaning and could not be extended to every activity connected with land. Rearing livestock and dairy farming were held to fall outside that meaning, so the income arising from such activity remained taxable rather than exempt under the Agricultural Income-tax Act, 1947. The Tribunal's view that the income was assessable was therefore affirmed. Case-Laws Income Tax Wed, 16 Aug 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188574