https://www.taxtmi.com/caselaws?id=6615 Two brothers who jointly administered an estate and pursued a common venture to earn profits were treated as an association of persons for assessment under the Coorg Agricultural Income-tax Act, 1951; mere joint ownership was not decisive, and the common purpose and joint action were sufficient. Sale proceeds of timber removed from the estate were not agricultural income because naturally grown forest trees do not become agricultural income merely due to the land's revenue status; the department had to prove that the timber was not of spontaneous growth, and it failed to do so. en-us Tue, 17 Dec 1963 00:00:00 +0530 Thu, 19 Jan 2017 16:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6615 Two brothers who jointly administered an estate and pursued a common venture to earn profits were treated as an association of persons for assessment under the Coorg Agricultural Income-tax Act, 1951; mere joint ownership was not decisive, and the common purpose and joint action were sufficient. Sale proceeds of timber removed from the estate were not agricultural income because naturally grown forest trees do not become agricultural income merely due to the land's revenue status; the department had to prove that the timber was not of spontaneous growth, and it failed to do so. Case-Laws Income Tax Tue, 17 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6615