https://www.taxtmi.com/caselaws?id=276854 Income from milk derived from maintained cows was held not to be agricultural income, because dairy farming does not fall within agriculture for income-tax purposes; the amount was therefore assessable under the Act and the issue went in favour of the Revenue. The Schedule's expression "brothers only" was construed broadly, with "brother" taken in an inclusive sense to cover the sons and grandsons of brothers, including a brother's widow, without requiring a surviving original brother; on that construction, the family fell within the statutory category and this issue also went in favour of the Revenue. en-us Mon, 20 Aug 1962 00:00:00 +0530 Mon, 19 Nov 2018 15:33:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276854 Income from milk derived from maintained cows was held not to be agricultural income, because dairy farming does not fall within agriculture for income-tax purposes; the amount was therefore assessable under the Act and the issue went in favour of the Revenue. The Schedule's expression "brothers only" was construed broadly, with "brother" taken in an inclusive sense to cover the sons and grandsons of brothers, including a brother's widow, without requiring a surviving original brother; on that construction, the family fell within the statutory category and this issue also went in favour of the Revenue. Case-Laws Income Tax Mon, 20 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276854