https://www.taxtmi.com/caselaws?id=277232 Fees received for stallion services provided on a stud farm to mares brought by outside owners were treated as profits arising from the occupation of the land itself, not as income from a separate and distinct trade. Because the stallions were maintained and used on the occupied land as part of the same breeding operation, the receipts were held inseparable from the stud farm occupation and fell within Schedule B rather than being separately taxable under Schedule D. Earlier authorities were distinguished or confined, and the outside-stallion services were not treated as a separate business concern. en-us Tue, 14 Mar 1933 00:00:00 +0530 Thu, 29 Nov 2018 14:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277232 Fees received for stallion services provided on a stud farm to mares brought by outside owners were treated as profits arising from the occupation of the land itself, not as income from a separate and distinct trade. Because the stallions were maintained and used on the occupied land as part of the same breeding operation, the receipts were held inseparable from the stud farm occupation and fell within Schedule B rather than being separately taxable under Schedule D. Earlier authorities were distinguished or confined, and the outside-stallion services were not treated as a separate business concern. Case-Laws Income Tax Tue, 14 Mar 1933 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277232