https://www.taxtmi.com/caselaws?id=277235 Receipts from sale of sal trees grown in forest tracts were treated as agricultural income where recurring forestry operations involved systematic human skill and labour on the land, including blocking and rotation, removal of creepers and diseased trees, clearing undergrowth, fire protection, grazing control, and preservation of mother trees. The majority held that agriculture under the Income-tax Act is not limited to ploughing, sowing, or tilling, and that such operations were sufficient to bring the land within agricultural purpose and the receipts within the statutory exemption. A dissent considered the activity mere preservation of spontaneous forests and not agriculture. en-us Mon, 10 Aug 1953 00:00:00 +0530 Thu, 29 Nov 2018 15:23:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277235 Receipts from sale of sal trees grown in forest tracts were treated as agricultural income where recurring forestry operations involved systematic human skill and labour on the land, including blocking and rotation, removal of creepers and diseased trees, clearing undergrowth, fire protection, grazing control, and preservation of mother trees. The majority held that agriculture under the Income-tax Act is not limited to ploughing, sowing, or tilling, and that such operations were sufficient to bring the land within agricultural purpose and the receipts within the statutory exemption. A dissent considered the activity mere preservation of spontaneous forests and not agriculture. Case-Laws Income Tax Mon, 10 Aug 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277235