https://www.taxtmi.com/caselaws?id=38291 Compensation received for requisition of land actually under agricultural use was treated as agricultural income because the immediate and effective source of the receipt was the land itself, not a remote statutory mechanism. The court applied the direct nexus test, requiring the income to be derived directly from agricultural land; on that basis, the requisition compensation was held intrinsically linked to the land and exempt from tax. en-us Mon, 12 Sep 1977 00:00:00 +0530 Mon, 05 Apr 2010 13:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38291 Compensation received for requisition of land actually under agricultural use was treated as agricultural income because the immediate and effective source of the receipt was the land itself, not a remote statutory mechanism. The court applied the direct nexus test, requiring the income to be derived directly from agricultural land; on that basis, the requisition compensation was held intrinsically linked to the land and exempt from tax. Case-Laws Income Tax Mon, 12 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38291