https://www.taxtmi.com/caselaws?id=285605 Receipts qualify as agricultural income only if they are derived from land used for agricultural purposes or bear a sufficiently direct nexus with such land. Fees for storing crops were held not to arise from agricultural land, punyaha nazar was treated as a voluntary and non-enforceable payment, and nazar on succession, settlement, and partition petitions was considered too remote from agricultural operations. The disputed receipts therefore did not fall within the statutory definition of agricultural income and remained assessable to income tax. en-us Wed, 11 May 1927 00:00:00 +0530 Sat, 18 Jan 2020 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285605 Receipts qualify as agricultural income only if they are derived from land used for agricultural purposes or bear a sufficiently direct nexus with such land. Fees for storing crops were held not to arise from agricultural land, punyaha nazar was treated as a voluntary and non-enforceable payment, and nazar on succession, settlement, and partition petitions was considered too remote from agricultural operations. The disputed receipts therefore did not fall within the statutory definition of agricultural income and remained assessable to income tax. Case-Laws Income Tax Wed, 11 May 1927 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285605