https://www.taxtmi.com/caselaws?id=21041 The High Court upheld the orders of the statutory authorities, dismissing the revision petition and holding the petitioner liable to pay agricultural income tax on the turnover from the sale of shade trees. The judgment emphasized that the trees were purposely cultivated for income generation rather than solely for providing shade, leading to the taxability of the sale proceeds under the Tamil Nadu Agricultural Income-tax Act. en-us Mon, 23 Sep 1991 00:00:00 +0530 Wed, 18 Nov 2009 17:25:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21041 The High Court upheld the orders of the statutory authorities, dismissing the revision petition and holding the petitioner liable to pay agricultural income tax on the turnover from the sale of shade trees. The judgment emphasized that the trees were purposely cultivated for income generation rather than solely for providing shade, leading to the taxability of the sale proceeds under the Tamil Nadu Agricultural Income-tax Act. Case-Laws Income Tax Mon, 23 Sep 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21041