https://www.taxtmi.com/caselaws?id=277436 Recurring receipts from periodic sale of Sal trees were treated as revenue receipts, not capital realisation, because the forests were operated through regular silvicultural activity including nursing, preservation, regeneration, protection and cyclic felling. On those facts, the land was regarded as used for agricultural purposes even without actual tilling, so the tree-sale proceeds fell within agricultural income under the Assam Agricultural Income-tax Act, 1939. Amounts paid under the will of the late Raja P.C. Barua were not deductible, because the relevant deduction covered maintenance allowance to a widow charged on the estate, and the payments here were made to wives of existing proprietors. Issues relating to salami receipts were left for further factual inquiry. en-us Tue, 09 May 1950 00:00:00 +0530 Tue, 04 Dec 2018 11:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277436 Recurring receipts from periodic sale of Sal trees were treated as revenue receipts, not capital realisation, because the forests were operated through regular silvicultural activity including nursing, preservation, regeneration, protection and cyclic felling. On those facts, the land was regarded as used for agricultural purposes even without actual tilling, so the tree-sale proceeds fell within agricultural income under the Assam Agricultural Income-tax Act, 1939. Amounts paid under the will of the late Raja P.C. Barua were not deductible, because the relevant deduction covered maintenance allowance to a widow charged on the estate, and the payments here were made to wives of existing proprietors. Issues relating to salami receipts were left for further factual inquiry. Case-Laws Income Tax Tue, 09 May 1950 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277436