https://www.taxtmi.com/caselaws?id=282631 A combination of co-owners who jointly managed an undivided estate for the common purpose of earning profits was treated as an association of persons for assessment under the Coorg Agricultural Income-tax Act, 1951. The text also states that agricultural income requires derivation from land used for agricultural purposes, and that timber from forest trees growing naturally without human agency does not fall within that definition. Because the department did not discharge the burden of showing that the timber was not of spontaneous growth, the sale proceeds of the timber were excluded from agricultural income. en-us Tue, 17 Dec 1963 00:00:00 +0530 Fri, 16 Aug 2019 11:12:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282631 A combination of co-owners who jointly managed an undivided estate for the common purpose of earning profits was treated as an association of persons for assessment under the Coorg Agricultural Income-tax Act, 1951. The text also states that agricultural income requires derivation from land used for agricultural purposes, and that timber from forest trees growing naturally without human agency does not fall within that definition. Because the department did not discharge the burden of showing that the timber was not of spontaneous growth, the sale proceeds of the timber were excluded from agricultural income. Case-Laws Income Tax Tue, 17 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282631