https://www.taxtmi.com/caselaws?id=284067 Agricultural income is characterised by its source and nature, not by ownership of the land, so income derived from agricultural operations on land used for cultivation can retain that character even when the land belongs to another person. The Tribunal's reasoning relied on section 2(1A) of the Income-tax Act, the Maharashtra Agricultural Income-tax Act, and tenancy concepts recognising cultivation through partners, labour, or lease arrangements. On the stated facts, a partnership firm carrying on joint cultivation on another entity's land was treated as earning agricultural income because actual sugarcane cultivation was not in dispute. en-us Wed, 31 Oct 2012 00:00:00 +0530 Fri, 25 Oct 2019 15:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=284067 Agricultural income is characterised by its source and nature, not by ownership of the land, so income derived from agricultural operations on land used for cultivation can retain that character even when the land belongs to another person. The Tribunal's reasoning relied on section 2(1A) of the Income-tax Act, the Maharashtra Agricultural Income-tax Act, and tenancy concepts recognising cultivation through partners, labour, or lease arrangements. On the stated facts, a partnership firm carrying on joint cultivation on another entity's land was treated as earning agricultural income because actual sugarcane cultivation was not in dispute. Case-Laws Income Tax Wed, 31 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=284067