https://www.taxtmi.com/caselaws?id=193381 Malikana received from the Government under Regulation VII of 1822 was held not to be agricultural income. The payment was characterised as a subsistence or compensatory allowance arising from the Government's statutory obligation to pay the dispossessed proprietor, not as rent. Applying the effective-source test, the court held that the immediate source of the receipt was the Governmental obligation, not land used for agricultural purposes. The revenue also failed to prove that the land originally linked to the allowance was agricultural land. Accordingly, malikana was not assessable to agricultural income-tax. en-us Wed, 15 Sep 1948 00:00:00 +0530 Wed, 26 Jul 2017 16:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193381 Malikana received from the Government under Regulation VII of 1822 was held not to be agricultural income. The payment was characterised as a subsistence or compensatory allowance arising from the Government's statutory obligation to pay the dispossessed proprietor, not as rent. Applying the effective-source test, the court held that the immediate source of the receipt was the Governmental obligation, not land used for agricultural purposes. The revenue also failed to prove that the land originally linked to the allowance was agricultural land. Accordingly, malikana was not assessable to agricultural income-tax. Case-Laws Income Tax Wed, 15 Sep 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193381