https://www.taxtmi.com/caselaws?id=290264 A reference under section 66(1) is confined to the specific question of law actually referred, so the High Court will not enlarge it to decide an unraised issue such as whether receipts are capital in nature. On the substantive tax question, income from the sale of forest trees growing naturally without human intervention was treated as not constituting agricultural income within section 2(1)(a). The fact that the land was assessed to land revenue did not alter the character of the receipts, and the exemption under section 4(3)(viii) was unavailable. The forest-tree sale proceeds were therefore taxable. en-us Fri, 29 Sep 1944 00:00:00 +0630 Wed, 16 Sep 2020 15:11:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290264 A reference under section 66(1) is confined to the specific question of law actually referred, so the High Court will not enlarge it to decide an unraised issue such as whether receipts are capital in nature. On the substantive tax question, income from the sale of forest trees growing naturally without human intervention was treated as not constituting agricultural income within section 2(1)(a). The fact that the land was assessed to land revenue did not alter the character of the receipts, and the exemption under section 4(3)(viii) was unavailable. The forest-tree sale proceeds were therefore taxable. Case-Laws Income Tax Fri, 29 Sep 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=290264