https://www.taxtmi.com/caselaws?id=21111 Rent from land used partly for resort and hotel activities is discussed in relation to whether it can qualify as agricultural income under the Tamil Nadu Agricultural Income-tax Act, 1955. The note emphasises that the decisive inquiry is the actual agricultural use of the land and the presence of basic agricultural operations, rather than the lease terms, intended commercial use, superstructure assessment, or treatment under central income-tax. It also notes that where the factual foundation on agricultural use has not been properly examined, the assessment and appellate findings may be set aside and the matter remitted for fresh assessment on relevant facts. en-us Tue, 18 Aug 1992 00:00:00 +0530 Fri, 20 Nov 2009 11:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21111 Rent from land used partly for resort and hotel activities is discussed in relation to whether it can qualify as agricultural income under the Tamil Nadu Agricultural Income-tax Act, 1955. The note emphasises that the decisive inquiry is the actual agricultural use of the land and the presence of basic agricultural operations, rather than the lease terms, intended commercial use, superstructure assessment, or treatment under central income-tax. It also notes that where the factual foundation on agricultural use has not been properly examined, the assessment and appellate findings may be set aside and the matter remitted for fresh assessment on relevant facts. Case-Laws Income Tax Tue, 18 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21111