https://www.taxtmi.com/caselaws?id=188834 Income from forest trees of spontaneous growth, where no actual cultivation or other human agency contributed to their production, is not income derived from land used for agricultural purposes by agriculture. On those facts, the receipts from sale of the trees did not qualify as agricultural income and were not exempt from income-tax. The HC also declined to reopen earlier assessments or disturb the Tribunal's factual finding on the evidence. en-us Wed, 24 Apr 1946 00:00:00 +0530 Sat, 17 Dec 2016 12:59:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188834 Income from forest trees of spontaneous growth, where no actual cultivation or other human agency contributed to their production, is not income derived from land used for agricultural purposes by agriculture. On those facts, the receipts from sale of the trees did not qualify as agricultural income and were not exempt from income-tax. The HC also declined to reopen earlier assessments or disturb the Tribunal's factual finding on the evidence. Case-Laws Income Tax Wed, 24 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188834