https://www.taxtmi.com/caselaws?id=192742 Income derived from a zamindari falls within the charging scheme of the Income-tax Act, 1922 and is assessable under the residuary head unless specifically exempted. The Permanent Settlement Regulations of 1793 protect zamindars against enhancement of jama, but do not exempt their income from a later general tax on incomes. The items claimed as agricultural income were not shown on the material before the Board to satisfy the statutory definition, so the exemption claim failed. Accordingly, zamindari income remained taxable and the disputed items were liable to assessment. en-us Mon, 26 May 1930 00:00:00 +0530 Fri, 16 Jun 2017 14:39:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192742 Income derived from a zamindari falls within the charging scheme of the Income-tax Act, 1922 and is assessable under the residuary head unless specifically exempted. The Permanent Settlement Regulations of 1793 protect zamindars against enhancement of jama, but do not exempt their income from a later general tax on incomes. The items claimed as agricultural income were not shown on the material before the Board to satisfy the statutory definition, so the exemption claim failed. Accordingly, zamindari income remained taxable and the disputed items were liable to assessment. Case-Laws Income Tax Mon, 26 May 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192742