https://www.taxtmi.com/caselaws?id=189731 Grazing dues collected for allowing cattle to graze on forest land were treated as agricultural income because the land was used for pasturage, which is an agricultural purpose. Income derived from land used for agricultural purposes falls within agricultural income and is exempt from income-tax. The fact that the grass was of spontaneous growth and that no expenditure was incurred by the assessee in growing it did not alter the character of the receipts. By contrast, income from trees or forest produce of spontaneous growth, without cultivation or human agency, is not agricultural income. The grazing dues were therefore held to be exempt. en-us Sun, 08 Mar 1953 00:00:00 +0530 Wed, 18 Jan 2017 18:49:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189731 Grazing dues collected for allowing cattle to graze on forest land were treated as agricultural income because the land was used for pasturage, which is an agricultural purpose. Income derived from land used for agricultural purposes falls within agricultural income and is exempt from income-tax. The fact that the grass was of spontaneous growth and that no expenditure was incurred by the assessee in growing it did not alter the character of the receipts. By contrast, income from trees or forest produce of spontaneous growth, without cultivation or human agency, is not agricultural income. The grazing dues were therefore held to be exempt. Case-Laws Income Tax Sun, 08 Mar 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189731