https://www.taxtmi.com/caselaws?id=282630 Income from catechu, forest timber, grass, bhang, fruits and other produce growing naturally or spontaneously on land assessed to land revenue is not agricultural income unless it results from cultivation or other human agricultural operations. Produce from forest trees, jungle land, reeds, shrubs or spontaneous fruit growth does not qualify merely because the land is revenue-assessed or the items are useful to agriculturists. The disputed receipts were therefore treated as taxable and not exempt as agricultural income. en-us Fri, 12 Apr 1946 00:00:00 +0530 Fri, 16 Aug 2019 11:03:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282630 Income from catechu, forest timber, grass, bhang, fruits and other produce growing naturally or spontaneously on land assessed to land revenue is not agricultural income unless it results from cultivation or other human agricultural operations. Produce from forest trees, jungle land, reeds, shrubs or spontaneous fruit growth does not qualify merely because the land is revenue-assessed or the items are useful to agriculturists. The disputed receipts were therefore treated as taxable and not exempt as agricultural income. Case-Laws Income Tax Fri, 12 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282630