https://www.taxtmi.com/caselaws?id=277233 Income from the sale of milk is treated as agricultural income where it is derived from cattle maintained on agricultural land and sustained by its produce. The note explains that "agriculture" is construed broadly to include husbandry and the rearing and management of livestock drawing sustenance from the soil. On the stated facts, the assessee owned substantial agricultural land, the cows were pasture-fed, and there was no material to show that the milk was divorced from the land's produce. Commercial scale of sales did not alter the character of the income. The milk income was therefore described as exempt from income-tax. 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 is treated as agricultural income where it is derived from cattle maintained on agricultural land and sustained by its produce. The note explains that "agriculture" is construed broadly to include husbandry and the rearing and management of livestock drawing sustenance from the soil. On the stated facts, the assessee owned substantial agricultural land, the cows were pasture-fed, and there was no material to show that the milk was divorced from the land's produce. Commercial scale of sales did not alter the character of the income. The milk income was therefore described as exempt from income-tax. Case-Laws Income Tax Tue, 15 Apr 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277233