https://www.taxtmi.com/highlights?id=75517 Levy of tax on income derived from sale of saplings - Charging Section 3 of the Bengal Agricultural Income Tax Act, 1944 - The High Court held that Saplings are not considered "tea" based on common parlance and dictionary meanings. - The Tea Act, 1953's definition of "tea" is not applicable to the Act of 1944. - Income from saplings is not subject to tax under Section 3. en-us Fri, 08 Mar 2024 17:09:00 +0530 Fri, 08 Mar 2024 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75517 Levy of tax on income derived from sale of saplings - Charging Section 3 of the Bengal Agricultural Income Tax Act, 1944 - The High Court held that Saplings are not considered "tea" based on common parlance and dictionary meanings. - The Tea Act, 1953's definition of "tea" is not applicable to the Act of 1944. - Income from saplings is not subject to tax under Section 3. Highlights Income Tax Fri, 08 Mar 2024 17:09:00 +0530 https://www.taxtmi.com/highlights?id=75517