https://www.taxtmi.com/caselaws?id=49627 Income from the sale of forest trees was not agricultural income because the statutory exemption applied only where the income was derived from land by agriculture, involving basic human cultivation such as tilling, sowing or planting. On the evidence, the trees were found to be of spontaneous growth and not shown to have been planted by the estate authorities, and that factual finding was binding. The High Court erred in treating the issue as one of burden of proof against the Department and in relying on later forest-preservation activity and Podu cultivation. The income was therefore not exempt under the Indian Income-tax Act, 1922. en-us Tue, 14 Oct 1958 00:00:00 +0530 Fri, 05 Sep 2014 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49627 Income from the sale of forest trees was not agricultural income because the statutory exemption applied only where the income was derived from land by agriculture, involving basic human cultivation such as tilling, sowing or planting. On the evidence, the trees were found to be of spontaneous growth and not shown to have been planted by the estate authorities, and that factual finding was binding. The High Court erred in treating the issue as one of burden of proof against the Department and in relying on later forest-preservation activity and Podu cultivation. The income was therefore not exempt under the Indian Income-tax Act, 1922. Case-Laws Income Tax Tue, 14 Oct 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49627