https://www.taxtmi.com/caselaws?id=192742 The appeal was dismissed by the Board. The High Court held that none of the specified items qualified as agricultural income exempt from assessment. Income from sources not considered during the Permanent Settlement was deemed assessable for Income-tax. Additionally, income from permanently settled estates, despite legislative exemptions, was held liable for assessment. The Board found no basis to exempt the appellant from income tax obligations, affirming the High Court's decisions. The appeal was dismissed with costs left undecided. 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 The appeal was dismissed by the Board. The High Court held that none of the specified items qualified as agricultural income exempt from assessment. Income from sources not considered during the Permanent Settlement was deemed assessable for Income-tax. Additionally, income from permanently settled estates, despite legislative exemptions, was held liable for assessment. The Board found no basis to exempt the appellant from income tax obligations, affirming the High Court's decisions. The appeal was dismissed with costs left undecided. Case-Laws Income Tax Mon, 26 May 1930 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192742