https://www.taxtmi.com/caselaws?id=277233 Income from the sale of milk qualifies as agricultural income where the milk is produce of land because cattle derive sustenance materially from agricultural land. The statutory concept of agriculture includes husbandry and rearing of livestock that feed on land produce; therefore absence of evidence of stall feeding or of lack of available grazing establishes that milk is agricultural produce. Reliance on scale of sales or monthly receipts is irrelevant to the producibility question; accordingly the milk sale proceeds are to be treated as agricultural income in favour of the assessee. en-us Tue, 15 Apr 1952 00:00:00 +0530 Thu, 29 Nov 2018 15:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277233 Income from the sale of milk qualifies as agricultural income where the milk is produce of land because cattle derive sustenance materially from agricultural land. The statutory concept of agriculture includes husbandry and rearing of livestock that feed on land produce; therefore absence of evidence of stall feeding or of lack of available grazing establishes that milk is agricultural produce. Reliance on scale of sales or monthly receipts is irrelevant to the producibility question; accordingly the milk sale proceeds are to be treated as agricultural income in favour of the assessee. Case-Laws Income Tax Tue, 15 Apr 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277233