https://www.taxtmi.com/caselaws?id=22492 Sale proceeds from cut trees described as firewood were not conclusively shown to be agricultural income because the key question was whether the trees had been planted only as shade trees for the tea estate and whether the sale formed part of agricultural operations; the existing facts were insufficient, so that treatment was set aside and the matter remitted for fresh assessment. Sale proceeds from wattle bark were treated as agricultural income because bark peeled from wattle trees grown on forest land was regarded as produce arising from agricultural operations on the estate and falling within the statutory charging framework. en-us Mon, 25 Feb 1991 00:00:00 +0530 Thu, 10 Dec 2009 16:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22492 Sale proceeds from cut trees described as firewood were not conclusively shown to be agricultural income because the key question was whether the trees had been planted only as shade trees for the tea estate and whether the sale formed part of agricultural operations; the existing facts were insufficient, so that treatment was set aside and the matter remitted for fresh assessment. Sale proceeds from wattle bark were treated as agricultural income because bark peeled from wattle trees grown on forest land was regarded as produce arising from agricultural operations on the estate and falling within the statutory charging framework. Case-Laws Income Tax Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22492