https://www.taxtmi.com/caselaws?id=290263 Income from the sale of forest trees growing naturally without human intervention is not agricultural income under the Income-tax Act, so the exemption for agricultural income was unavailable. The land being assessed to land revenue did not change that character. The proviso relating to a residential building also failed because the building was about 16 miles from the land and therefore not in the immediate vicinity required by the statute. Both issues were answered against the assessee and in favour of the Revenue, making the receipts taxable and denying the claimed proviso benefit. en-us Fri, 29 Sep 1944 00:00:00 +0630 Wed, 16 Sep 2020 15:08:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290263 Income from the sale of forest trees growing naturally without human intervention is not agricultural income under the Income-tax Act, so the exemption for agricultural income was unavailable. The land being assessed to land revenue did not change that character. The proviso relating to a residential building also failed because the building was about 16 miles from the land and therefore not in the immediate vicinity required by the statute. Both issues were answered against the assessee and in favour of the Revenue, making the receipts taxable and denying the claimed proviso benefit. Case-Laws Income Tax Fri, 29 Sep 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=290263