https://www.taxtmi.com/caselaws?id=14316 Amounts received as a share in jagir income were treated as agricultural income exempt from tax because the Tribunal found they represented land revenue assigned under an implied grant, not compensation for resumption of jagir. On that factual basis, the assessee received the amounts by virtue of an overriding title, so the receipts retained their agricultural character and were not taxable as non-agricultural income. en-us Tue, 21 Nov 2000 00:00:00 +0530 Wed, 15 Jul 2009 11:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14316 Amounts received as a share in jagir income were treated as agricultural income exempt from tax because the Tribunal found they represented land revenue assigned under an implied grant, not compensation for resumption of jagir. On that factual basis, the assessee received the amounts by virtue of an overriding title, so the receipts retained their agricultural character and were not taxable as non-agricultural income. Case-Laws Income Tax Tue, 21 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14316