https://www.taxtmi.com/caselaws?id=285608 Agricultural income is confined to receipts derived from land actually used for agricultural purposes, and the claimant bears the burden of proving such use. Ground rent from land on which shops stood, including rent referable to vacant portions, is not exempt unless agricultural operations on the land are shown. Interest received under section 18A(5) of the Indian Income Tax Act, 1922 is treated as taxable income rather than capital or casual receipt. Dividend from tea companies is tested by its immediate and effective source; the shareholder's dividend is not converted into agricultural income merely because the company's underlying profits may arise from tea cultivation. en-us Tue, 03 Aug 1954 00:00:00 +0530 Sat, 18 Jan 2020 18:02:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285608 Agricultural income is confined to receipts derived from land actually used for agricultural purposes, and the claimant bears the burden of proving such use. Ground rent from land on which shops stood, including rent referable to vacant portions, is not exempt unless agricultural operations on the land are shown. Interest received under section 18A(5) of the Indian Income Tax Act, 1922 is treated as taxable income rather than capital or casual receipt. Dividend from tea companies is tested by its immediate and effective source; the shareholder's dividend is not converted into agricultural income merely because the company's underlying profits may arise from tea cultivation. Case-Laws Income Tax Tue, 03 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285608