https://www.taxtmi.com/caselaws?id=191781 Cess collected by proprietors from tenure-holders and raiyats was held to be agricultural income because the recurring receipts arose from proprietary rights over land used for agricultural purposes and were taxable under the Bihar Agricultural Income-tax Act. By contrast, single non-recurring salamis and premia were not treated as income on the facts stated, since they were not shown to be advance rent or otherwise part of the income stream, and the revenue failed to prove otherwise. Income from bankar, lahkar and phalkar was also held not to be agricultural income, as forest produce and jungle exploitation without cultivation did not satisfy the statutory requirement of derivation from agricultural land. en-us Thu, 17 Apr 1941 00:00:00 +0530 Fri, 21 Apr 2017 16:34:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191781 Cess collected by proprietors from tenure-holders and raiyats was held to be agricultural income because the recurring receipts arose from proprietary rights over land used for agricultural purposes and were taxable under the Bihar Agricultural Income-tax Act. By contrast, single non-recurring salamis and premia were not treated as income on the facts stated, since they were not shown to be advance rent or otherwise part of the income stream, and the revenue failed to prove otherwise. Income from bankar, lahkar and phalkar was also held not to be agricultural income, as forest produce and jungle exploitation without cultivation did not satisfy the statutory requirement of derivation from agricultural land. Case-Laws Income Tax Thu, 17 Apr 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191781