https://www.taxtmi.com/caselaws?id=281920 An annual allowance paid after a thikadari lease had ended was not agricultural income because its real source was not land or agricultural operations. The payment arose from an order granting a personal ex gratia allowance after the estate had resumed possession, so it was connected to the former lease only in a historical sense. For income to qualify as agricultural income under the Income-tax Act, 1922, the receipt must be derived from land as its operative source. A personal allowance in substitution for a terminated lease did not meet that test and was therefore taxable. en-us Tue, 02 Apr 1940 00:00:00 +0530 Fri, 12 Jul 2019 18:24:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281920 An annual allowance paid after a thikadari lease had ended was not agricultural income because its real source was not land or agricultural operations. The payment arose from an order granting a personal ex gratia allowance after the estate had resumed possession, so it was connected to the former lease only in a historical sense. For income to qualify as agricultural income under the Income-tax Act, 1922, the receipt must be derived from land as its operative source. A personal allowance in substitution for a terminated lease did not meet that test and was therefore taxable. Case-Laws Income Tax Tue, 02 Apr 1940 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281920