https://www.taxtmi.com/caselaws?id=277435 Permanent-settlement protection was held to shield only the land revenue assessment, not a general tax on income derived from the zamindari, so income from a permanently settled estate was not exempt from income-tax. Income from wood, forest produce and trees of spontaneous growth was also held not to be agricultural income because the statutory concept requires a nexus with cultivation or human agency in the use of land. Receipts from wild or natural growth in forest and non-forest areas were therefore taxable under the Income-tax Act. en-us Mon, 10 Dec 1945 00:00:00 +0530 Tue, 04 Dec 2018 11:48:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277435 Permanent-settlement protection was held to shield only the land revenue assessment, not a general tax on income derived from the zamindari, so income from a permanently settled estate was not exempt from income-tax. Income from wood, forest produce and trees of spontaneous growth was also held not to be agricultural income because the statutory concept requires a nexus with cultivation or human agency in the use of land. Receipts from wild or natural growth in forest and non-forest areas were therefore taxable under the Income-tax Act. Case-Laws Income Tax Mon, 10 Dec 1945 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277435