https://www.taxtmi.com/caselaws?id=38036 Income from commercial crops continues to qualify as agricultural income where the assessee has an interest in the land and carries out the necessary agricultural operations before deriving the sale proceeds, even if a former lessee had done part of the cultivation earlier. On that basis, sugarcane sale income remained agricultural income under the Karnataka Agrl. I.T. Act. The text also states that earned income relief under section 13 was available in two matters because the sole basis for denial failed once post-possession agricultural operations were shown, with the assessments to be modified accordingly. en-us Mon, 09 Jan 1978 00:00:00 +0530 Fri, 02 Apr 2010 16:53:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38036 Income from commercial crops continues to qualify as agricultural income where the assessee has an interest in the land and carries out the necessary agricultural operations before deriving the sale proceeds, even if a former lessee had done part of the cultivation earlier. On that basis, sugarcane sale income remained agricultural income under the Karnataka Agrl. I.T. Act. The text also states that earned income relief under section 13 was available in two matters because the sole basis for denial failed once post-possession agricultural operations were shown, with the assessments to be modified accordingly. Case-Laws Income Tax Mon, 09 Jan 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38036