https://www.taxtmi.com/caselaws?id=188575 Income from a dairy enterprise is agricultural income only where the cattle derive a material part of their sustenance from the produce of the land; wholly stall-fed cattle in an urban setting point to trade rather than an agricultural operation. On the materials before the taxing authority, substantial expenditure on oil-cake supported the finding that the dairy income was not exempt as agricultural income. The reference was also treated as raising a question of fact, because the real inquiry was whether there was material for the Income-tax Officer to reach that conclusion on pasturage, stall-feeding, and the evidentiary record. The finding was left undisturbed. en-us Wed, 27 Apr 1938 00:00:00 +0530 Tue, 06 Dec 2016 17:40:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188575 Income from a dairy enterprise is agricultural income only where the cattle derive a material part of their sustenance from the produce of the land; wholly stall-fed cattle in an urban setting point to trade rather than an agricultural operation. On the materials before the taxing authority, substantial expenditure on oil-cake supported the finding that the dairy income was not exempt as agricultural income. The reference was also treated as raising a question of fact, because the real inquiry was whether there was material for the Income-tax Officer to reach that conclusion on pasturage, stall-feeding, and the evidentiary record. The finding was left undisturbed. Case-Laws Income Tax Wed, 27 Apr 1938 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188575