https://www.taxtmi.com/caselaws?id=6746 An amended definition of "Hindu undivided family" was read to include a Namboodiri family for the purposes of section 56 of the Agricultural Income-tax Act, enabling assessment of that family as a separate unit for super-tax. The article also explains that jenmikaram received from agricultural properties in the erstwhile Travancore area was not agricultural income because the decisive test is the immediate and effective source of the receipt; as the payment was payable regardless of cultivation or yield, it was not derived directly from land and therefore fell outside agricultural income. en-us Fri, 16 Jul 1965 00:00:00 +0530 Sun, 01 Feb 2009 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6746 An amended definition of "Hindu undivided family" was read to include a Namboodiri family for the purposes of section 56 of the Agricultural Income-tax Act, enabling assessment of that family as a separate unit for super-tax. The article also explains that jenmikaram received from agricultural properties in the erstwhile Travancore area was not agricultural income because the decisive test is the immediate and effective source of the receipt; as the payment was payable regardless of cultivation or yield, it was not derived directly from land and therefore fell outside agricultural income. Case-Laws Income Tax Fri, 16 Jul 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6746