https://www.taxtmi.com/caselaws?id=8095 Arrears of rent realised in the relevant previous year were treated as agricultural income even though the land had vested in the State before the assessment year, because the amended U.P. Agricultural Income-tax Act was construed as taxing income of the previous year without requiring continued ownership or holding during the assessment year. The same reasoning made the arrears assessable in favour of Revenue. Income from groves was also held to fall within agricultural income under section 2(1), since groves planted and cultivated through basic agricultural operations produce land-derived income of an agricultural character. That issue too was resolved in favour of Revenue. en-us Thu, 02 Jan 1969 00:00:00 +0530 Sat, 28 Mar 2009 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8095 Arrears of rent realised in the relevant previous year were treated as agricultural income even though the land had vested in the State before the assessment year, because the amended U.P. Agricultural Income-tax Act was construed as taxing income of the previous year without requiring continued ownership or holding during the assessment year. The same reasoning made the arrears assessable in favour of Revenue. Income from groves was also held to fall within agricultural income under section 2(1), since groves planted and cultivated through basic agricultural operations produce land-derived income of an agricultural character. That issue too was resolved in favour of Revenue. Case-Laws Income Tax Thu, 02 Jan 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8095