https://www.taxtmi.com/caselaws?id=277433 Income from the sale of forest trees of spontaneous growth on land assessed to land revenue was not agricultural income under the Indian Income-tax Act, 1922, because there was no cultivation of the soil or application of labour and skill to the land itself. Mere pruning, weeding, care, protection, or regeneration of a forest does not satisfy the agricultural character required for exemption. The net receipts from the sale of such trees were therefore taxable income and were not treated as merely capital converted into cash. en-us Fri, 02 May 1952 00:00:00 +0530 Tue, 04 Dec 2018 11:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277433 Income from the sale of forest trees of spontaneous growth on land assessed to land revenue was not agricultural income under the Indian Income-tax Act, 1922, because there was no cultivation of the soil or application of labour and skill to the land itself. Mere pruning, weeding, care, protection, or regeneration of a forest does not satisfy the agricultural character required for exemption. The net receipts from the sale of such trees were therefore taxable income and were not treated as merely capital converted into cash. Case-Laws Income Tax Fri, 02 May 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277433