https://www.taxtmi.com/caselaws?id=291398 In a reference under the Income-tax Act, the High Court's jurisdiction is confined to the actual question referred, so it cannot travel beyond the reference to decide an un-referred issue such as whether a receipt is capital or income. Applying its earlier view on agricultural income, the Court held that receipts from the sale of forest trees growing naturally without human intervention do not fall within agricultural income and are not exempt. The referred question was answered against the assessee and in favour of the Revenue. en-us Fri, 29 Sep 1944 00:00:00 +0630 Mon, 09 Nov 2020 14:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291398 In a reference under the Income-tax Act, the High Court's jurisdiction is confined to the actual question referred, so it cannot travel beyond the reference to decide an un-referred issue such as whether a receipt is capital or income. Applying its earlier view on agricultural income, the Court held that receipts from the sale of forest trees growing naturally without human intervention do not fall within agricultural income and are not exempt. The referred question was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Fri, 29 Sep 1944 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=291398