https://www.taxtmi.com/caselaws?id=193236 Agricultural-income exemption for a building depends on whether the receiver of rent or revenue requires it as a dwelling house because of their connection with agricultural land, rather than on its size, subjective convenience, or proportionality to status or income. On that basis, the palace's entire notional annual value was exempt from tax. Mutation fees paid by tenants on succession to tenures or occupancy holdings derive from the landlord-tenant relationship and agricultural land; they therefore constitute agricultural income. Whether those charges are legally enforceable under tenancy law does not determine their tax character, and both categories of mutation fees were exempt. en-us Mon, 27 May 1929 00:00:00 +0530 Wed, 19 Jul 2017 17:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193236 Agricultural-income exemption for a building depends on whether the receiver of rent or revenue requires it as a dwelling house because of their connection with agricultural land, rather than on its size, subjective convenience, or proportionality to status or income. On that basis, the palace's entire notional annual value was exempt from tax. Mutation fees paid by tenants on succession to tenures or occupancy holdings derive from the landlord-tenant relationship and agricultural land; they therefore constitute agricultural income. Whether those charges are legally enforceable under tenancy law does not determine their tax character, and both categories of mutation fees were exempt. Case-Laws Income Tax Mon, 27 May 1929 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193236