https://www.taxtmi.com/caselaws?id=35622 The court held that income from cutting and selling Odai trees did not qualify as agricultural income under the Tamil Nadu Agrl. I.T. Act. It was determined that the activities did not involve basic agricultural operations as required by law, given that the trees grew spontaneously on grazing land and were not cultivated through traditional agricultural practices. The court referenced Supreme Court decisions emphasizing the need for direct human labor on the land for activities to be considered agricultural. As a result, the Commissioner's order was set aside, and the writ petition was allowed without costs. en-us Tue, 18 Nov 1980 00:00:00 +0530 Mon, 15 Mar 2010 16:07:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35622 The court held that income from cutting and selling Odai trees did not qualify as agricultural income under the Tamil Nadu Agrl. I.T. Act. It was determined that the activities did not involve basic agricultural operations as required by law, given that the trees grew spontaneously on grazing land and were not cultivated through traditional agricultural practices. The court referenced Supreme Court decisions emphasizing the need for direct human labor on the land for activities to be considered agricultural. As a result, the Commissioner's order was set aside, and the writ petition was allowed without costs. Case-Laws Income Tax Tue, 18 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35622