https://www.taxtmi.com/caselaws?id=8767 Income from slaughter-tapping of rubber trees is not agricultural income where the purchase documents transfer only the trees and no interest in the land. The Kerala HC distinguished cases in which the assessee owns both land and trees, noting that agricultural income treatment depends on the land-linked character of the operation. On the facts found, the purchasers acquired only the right to the trees, so the latex-derived income lacked the necessary connection with land and was not taxable as agricultural income. en-us Wed, 31 May 1972 00:00:00 +0530 Wed, 03 Jun 2009 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8767 Income from slaughter-tapping of rubber trees is not agricultural income where the purchase documents transfer only the trees and no interest in the land. The Kerala HC distinguished cases in which the assessee owns both land and trees, noting that agricultural income treatment depends on the land-linked character of the operation. On the facts found, the purchasers acquired only the right to the trees, so the latex-derived income lacked the necessary connection with land and was not taxable as agricultural income. Case-Laws Income Tax Wed, 31 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8767