https://www.taxtmi.com/caselaws?id=39906 Crops already harvested before the estate purchase did not constitute agricultural income of the purchaser under the Coorg Agricultural Income-tax Act, 1951. The income had accrued to the vendor who raised and removed the produce before the transfer, so it was not derived by the assessee from its own agricultural operations, any ordinary process employed by a cultivator to make produce fit for market, or the sale of produce raised or received by it. The amount realised from those harvested crops was therefore not taxable as agricultural income in the assessee's hands. en-us Wed, 12 Oct 1966 00:00:00 +0530 Tue, 12 Aug 2014 20:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39906 Crops already harvested before the estate purchase did not constitute agricultural income of the purchaser under the Coorg Agricultural Income-tax Act, 1951. The income had accrued to the vendor who raised and removed the produce before the transfer, so it was not derived by the assessee from its own agricultural operations, any ordinary process employed by a cultivator to make produce fit for market, or the sale of produce raised or received by it. The amount realised from those harvested crops was therefore not taxable as agricultural income in the assessee's hands. Case-Laws Indian Laws Wed, 12 Oct 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39906