https://www.taxtmi.com/caselaws?id=14489 Income from the sale of firewood and grazing permits was treated as agricultural income because the plantation was man-made, the trees were cultivated, and the grazing area had been levelled, tilled and fenced by human effort, so the receipts were linked to agricultural operations. Registration fee collected by the assessee was not agricultural income because it was not directly connected with such operations. Compounding fee was treated as agricultural income because it represented the value of agricultural produce unauthorisedly removed. The assessee therefore succeeded on firewood, grazing permits and compounding fee, but not on the registration fee. en-us Tue, 03 Nov 1998 00:00:00 +0530 Thu, 16 Jul 2009 12:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14489 Income from the sale of firewood and grazing permits was treated as agricultural income because the plantation was man-made, the trees were cultivated, and the grazing area had been levelled, tilled and fenced by human effort, so the receipts were linked to agricultural operations. Registration fee collected by the assessee was not agricultural income because it was not directly connected with such operations. Compounding fee was treated as agricultural income because it represented the value of agricultural produce unauthorisedly removed. The assessee therefore succeeded on firewood, grazing permits and compounding fee, but not on the registration fee. Case-Laws Income Tax Tue, 03 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14489