https://www.taxtmi.com/caselaws?id=193381 The court held that malikana received by the assessee is not agricultural income assessable to agricultural income tax under the Bihar Agricultural Income-tax Act, 1938. The judgment clarified that malikana is not rent or income derived from land used for agricultural purposes, but rather a statutory obligation of the government. The court ruled in favor of the assessee, determining that malikana does not meet the criteria for agricultural income, thus entitling the assessee to costs of the reference. 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 The court held that malikana received by the assessee is not agricultural income assessable to agricultural income tax under the Bihar Agricultural Income-tax Act, 1938. The judgment clarified that malikana is not rent or income derived from land used for agricultural purposes, but rather a statutory obligation of the government. The court ruled in favor of the assessee, determining that malikana does not meet the criteria for agricultural income, thus entitling the assessee to costs of the reference. Case-Laws Income Tax Wed, 15 Sep 1948 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193381