https://www.taxtmi.com/caselaws?id=277233 Milk-sale income may qualify as agricultural income where cattle are maintained on agricultural land and primarily derive sustenance from that land's produce. Agriculture is construed broadly to include husbandry and the rearing and management of livestock connected with the soil. Pasture feeding and the absence of evidence that cattle were stall-fed support treating milk as agricultural produce. The commercial scale of sales does not alter the income's character where milk remains linked to agricultural operations. Income satisfying these conditions is exempt from income tax as agricultural income. 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 Milk-sale income may qualify as agricultural income where cattle are maintained on agricultural land and primarily derive sustenance from that land's produce. Agriculture is construed broadly to include husbandry and the rearing and management of livestock connected with the soil. Pasture feeding and the absence of evidence that cattle were stall-fed support treating milk as agricultural produce. The commercial scale of sales does not alter the income's character where milk remains linked to agricultural operations. Income satisfying these conditions is exempt from income tax as agricultural income. Case-Laws Income Tax Tue, 15 Apr 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277233